2017 (11) TMI 234

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.... Respondent ORDER The present appeal is directed the impugned order dated 20.09.2016 whereby the Commissioner (A) has rejected the appeal of the appellant. 2.  Briefly the facts of the present case are that the appellant has imported goods during the period March 2011 and April 2011 by claiming exemption of special additional duty under notification No.20/2006/Custom dated 01.03.2006....

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....e facts and the law.  He further submitted that in the impugned order, the Commissioner (A) has not appreciated the fact that the exemption from the levy of SAD was removed under Finance Act, 2011 only and the appellant was not aware of the said amendment as they filed the Bill of Entry on 31.03.2011.  He further submitted that the amendment of Finance Bill 2011 came into force on 08.04.....

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....Corp. Ltd. - 2016(333) E.L.T. 340 (Tri.-Mumbai). 6.  After considering the submission of both the parties and perusal of the materials on record, I find that the Bill of Entry in this case was filed on 31.03.2011 and the appellant was not aware of the withdrawal of the exemption at that time, and therefore I am of the opinion that there was no intention to evade as he has paid the duty alo....