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Provisional Release of Used Specialised Equipment Cannot Be Withheld Without Centralised Monitoring: CESTAT Kolkata

Case Law Details

Case Name
Atul Automation Private Limited Vs Principal Commissioner of Customs (CESTAT Kolkata)
Date of Judgement/Order
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Advertisement Atul Automation Private Limited Vs Principal Commissioner of Customs (CESTAT Kolkata) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, decided a group of appeals challenging provisional release orders passed by the Principal Commissioner of Customs, Port Commissionerate, Kolkata. The appeals arose from the provisional release of four consignments of “Used Highly Specialized Equipment Digital Multifunction Print & Copying Machines” imported by different importers, where the authorities withheld the provisional release of 63 machines in total whi...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,853

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