This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Pre-Import Condition Cannot Be Applied Retrospectively to Advance Authorisation Imports
Case Law Details
- Case Name
- GTN Engineering (India) Limited Vs Pr. Commissioner of Customs (Adjudication) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
GTN Engineering (India) Limited Vs Pr. Commissioner of Customs (Adjudication) (ITAT Mumbai)
This appeal before the Income Tax Appellate Tribunal, Mumbai Bench concerned the validity of an IGST demand, along with interest, redemption fine, and penalty, arising from imports made under the Advance Authorisation scheme during the period 13.10.2017 to 09.01.2019. The appellant had imported raw materials for manufacturing industrial valves meant exclusively for export, availing duty exemption under Notification No. 18/2015-Customs based on 19 Advance Authorisations issued by the DGF...
Author Info
