Section 72 of
the Customs Act,1962 as the duty that has been paid by
Customs Appeal No.70524 of 2017
8
the appellant ... unit. Further, CBEC in the Circular No. 8/2004-Cus
Customs Appeal No.70524 of 2017
26
dated 28.1.2004 issued regarding De-bonding
exemption benefits vide Serial No.578 of the Notification
No.50/2017-Customs dated 30.06.2017 [List 30, Sl. No. E(9)] read with
Notification ... jurisdictional customs authorities in extending the customs duty exemption
to such goods and upon clearance of the imported goods from the customs
control, these were
2025
undefined
1272(E), dated the 13th October,
2017 or notification No. 79/2017-
Customs, dated the 13th October,
2017, published in the Gazette ... 2025
undefined
1272(E), dated the 13th October,
2017 or notification No. 79/2017-
Customs, dated the 13th October,
2017, published in the Gazette
dated 01.07.2025 as per para 2.2 of CBIC Circular No.
35/2017-Customs dated. 16.08.2017."
9. As can be seen from the above order ... Customs Act, 1962 read with the
Notification no 28/2022-Customs dated 31.03.2025,
subject to the provisions of section 110A of the Customs
table appended to notification No. 57/2017-Customs
(as amended) so as to be exempt from payment of
BCD, I find it necessary to also ... table and be eligible
for exemption of notification No. 057/2017-
Customs (as amended) and accordingly, I hold
that the claimed exemption is not admissible
Appellant
VERSUS
Commissioner Of Customs,
Bangalore Air Customs,
Bangalore -560 300. .....Respondent
AND
Customs Appeal No. 21507 of 2017
[Arising out of the Order ... Customs Appeal Nos. C/21467, 21507 /2017
Per: Pullela Nageswara Rao
These Appeal Nos. 21467/2017 and 21507/2017 were filed
against the respective Orders
2021-Customs dated 19.07.2021 1 issued
under section 25(1) of the Customs Act, 1962 2 amending Notification No.
45/2017-Customs dated ... 2017-Cus and 46/2017-
Cus were issued.
6. Recently, in the matter of M/s Interglobe
Aviation Limited versus Commissioner of
Customs
only) in terms of Section 114A
of the Customs Act, 1962
Customs Appeal No.70266 of 2017
3
(vi) I impose a penalty ... required to take any
fresh registration under the Customs (Import of
Customs Appeal No.70266 of 2017
21
Goods at Concessional Rate of Duty
Appellant
VERSUS
Commissioner Of Customs,
Bangalore Air Customs,
Bangalore -560 300. .....Respondent
AND
Customs Appeal No. 21507 of 2017
[Arising out of the Order ... Customs Appeal Nos. C/21467, 21507 /2017
Per: Pullela Nageswara Rao
These Appeal Nos. 21467/2017 and 21507/2017 were filed
against the respective Orders
refund claims under Section 27 of the Customs Act. The impugned
6
Customs Appeal No.76444 of 2017
refund claims were filed well beyond ... Section 154 of the Customs Act, for the remedy sought. When the law
11
Customs Appeal No.76444 of 2017
as laid down
