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Customs duty exemption under notification 1/95-CE not granted as value addition condition not fulfilled
Case Law Details
- Case Name
- Principal Commissioner of Customs Vs Lucky Exports (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Karnataka High Court
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Principal Commissioner of Customs Vs Lucky Exports (Karnataka High Court)
Karnataka High Court held that customs duty under the exemption Notification No.1/95-CE dated 04.01.1995 on imported items not granted since condition of value addition at the minimum rate of 33% made before the exports not satisfied. In fact, the value addition was only upto 5.18%.
Facts- The 1st respondent herein was a Partnership Firm engaged in Export of Medicines, Engineering Goods, Medical Equipments and Agro Products. It was a government recognized Export House and they used to execute their export orders mainly ...
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