SAD Exemption Ineligible for Importer Violating Import Policy & Exemption Notification Terms

DLF Southern Towns Pvt Ltd  Vs Commissioner of Custom (CESTAT Bangalore) Introduction: DLF Southern Towns Pvt Ltd, an importer, faced litigation against the Commissioner of Customs due to alleged violations of import policy. This case revolved around the clearance of ordinary Portland Cement from Pakistan, for which the importer sought the benefit of a exemption Notification No. 29/2010. Analysis: The case centered on the import of cement from Pakistan without the requisite details on the packages, which is mandated under Para 5 of the Import Policy. The importer claimed the import was for p...