2024 (9) TMI 1726

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..... Anjali Gupta and Shri Dhruv Matta, Advocates. For the Department : Shri Ajay Jain, Special Counsel and Shri Rakesh Kumar, Authorized Representative. ORDER JUSTICE DILIP GUPTA: M/s. Nikon India Private Limited [the appellant] is aggrieved by the order dated 06.06.2019 passed by the Commissioner of Customs (Appeals) [the Commissioner (Appeals)] by which the appeal that was filed by it to as....

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....by the Division Bench of the Tribunal on 19.12.2017 in the earlier round of proceedings arising out of the show cause notice dated 09.08.2014. 65. It would, therefore, be appropriate to refer the matter to the President of the Tribunal for constituting a larger bench of the Tribunal for deciding the following issues: "(i) Whether the „digital still image video cameras‟ imported by ....

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....ional Bench while overruling the earlier decision in Sun Export Corporation v. Collector23 case. To apply the said ratio to the facts of a case, presence of ambiguity in the subject for interpretation is a sine qua non. If there is no ambiguity in the interpretation of the exemption Notification, the same should be liberally interpreted adopting the tools of interpretation applicable to a Notifica....

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....e.g. recording time is less than 30 minutes in a single sequence using the maximum storage (including expanded) capacity, then the cameras would be eligible to the benefit of the said Notification. Also, the Revenue has never claimed that there is ambiguity in the said Notification. On the contrary, the Learned Special Counsel in the written submission mentioned that there is no ambiguity in the w....