Appellate Tribunal Affirms Exemption Benefits Despite Procedural Lapses; SCN Scope Limited to Cited Provisions.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The case involved the Appellate Tribunal addressing issues regarding the scope of Show Cause Notice (SCN) and compliance with Customs notifications. The Tribunal held that invoking provisions not cited in the SCN was beyond its scope. The appellant, not the importer, was entitled to benefits under specific notifications as goods were certified for International Competitive Bidding. Non-compliance with furnishing an undertaking by the CEO was deemed a procedural lapse, as substantial compliance with notification provisions was evident. Failure to produce a required certificate to the Deputy Commissioner was also considered procedural, as the Ministry had supplied the certificate directly to the department. The Tribunal emphasized that substa.........