2026-VIL-499-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs - Claiming exemption benefit under SAFTA Notification No. 99/2011-CUS at appellate stage - The appellant had imported instant ACT II Popcorn from Bangladesh, its subsidiary company but failed to claim the benefit of SAFTA exemption Notification No. 99/2011-CUS during the initial assessment. The Commissioner (Appeals) rejected the appellant's claim of the exemption benefit at the appellate stage on the grounds that the exemption benefit cannot be availed at the appellate stage and should have been availed at the time of clearance, and that the appeals are premature as the assessments were provisional and not finalized - Whether the appellant is entitled to claim the SAFTA exemption benefit at the appellate stage, even though it was not claimed during the initial self-assessment of the Bills of Entry - HELD - The exemption benefit under the SAFTA Notification can be claimed by the appellant at any stage, including the appellate stage, as long as the eligibility conditions are met. There is no estoppel in law that if the appellant had carried out self-assessment without claiming the exemption, it was debarred from claiming the benefit later. It is obligatory on the authorities to ensure that appropriate legal benefit as admissible in law is granted even if the importer fails to claim the benefit of a particular Notification - The provisional assessment of the goods does not restrict the scope of re-assessment only to the valuation aspect, the authorities are required to consider the admissibility of the exemption benefit even at the time of finalization of the assessments. The exemption benefit can be claimed at the appellate stage, even if not claimed initially – The matter is remanded to the original authority, directing them to examine the admissibility of the SAFTA exemption Notification No. 99/2011-CUS to the instant case and, if admissible, to grant the same while carrying out the exercise of finalization of the impugned Bills of Entry - The appeal is disposed of by way of remand
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