2018 (3) TMI 873

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.... D. Chavan, Asst. Commissioner (AR), for Appellant Mr. J.S. Sanghvi, Consultant, for Respondent Per: Ramesh Nair The respondent has imported three consignments of Rayon Yarn which was entitled to effective rate of duty as mentioned under Notification No. 69/2011-Cus dated 29.7.2011 (Sr. No. 370). While finalizing the assessment, the assessing officer has not granted the benefit of Notific....

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....inable. The onus of claiming the benefit of notification squarely rest on the assessee. Since the notification is based on import from a particular country, once the importer fails to claim the notification, the department is also protected from verifying the veracity of the claim during imports based on the goods itself. 3. Ms. Trupti D. Chavan, learned Asstt. Commissioner (AR) appearing on be....