2023 (10) TMI 540

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....goods imported by them, declaring the same as "HYDROCORTISONE", which were classified under Sub-Heading No. 2937 2100 attracting rate of duty at 7.5% + 12% + 2% + 1% + 4% and the duty appears to have been paid by way of debit in the scrip under Focus Market Scheme. The goods were given 'Out of Charge' (OOC) on 26.07.2013. 2. The assessee, after noticing that the said Bills-of- Entry were assessed without the claim of benefit of Notification No. 12/2012-C.Ex Sl. No. 105, List 1 Sl. No. 11, appears to have requested the Deputy Commissioner of Customs (ACC), Chennai for cancellation of Out of Charge (OOC) and further requesting for re-assessment in terms of Section 17(4) of the Customs Act, 1962 vide their letter dated 12.08.2013. 3. There b....

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....' as conveyed by them. By the above, according to the Ld. Advocate, the benefit of Notification (supra) which was not claimed by them originally, came to be denied and hence, he would pray for setting aside the impugned order, with a further direction to the lower authority to grant the benefit of the Notification to the assessee/appellant. 5. On the other hand, Shri Harendra Singh Pal, Ld. Assistant Commissioner, relied on the impugned order and the findings therein. He would also take us through serial number 105 of the said Notification and the description thereunder. He would also invite our attention to the explanation whereby the Board has categorically clarified that for the purposes of that entry, the bulk drugs specified in List 1....