This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Resorting to provisional assessment without doubting/ rejecting load port test certificate unjustified
Case Law Details
- Case Name
- Saurashtra Chemicals Division of Nirma Ltd Vs C.C.-Jamnagar (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Saurashtra Chemicals Division of Nirma Ltd Vs C.C.-Jamnagar (CESTAT Ahmedabad)
CESTAT Ahmedabad held that without advancing reasons for doubting or rejecting the load port test certificate, there was no real justification for resort to provisional assessment and drawing of samples. Accordingly, customs duty exemption granted.
Facts- In April 1995, the Appellant imported from Indonesia, a consignment of “Coking Coal” and sought in respect thereof, exemption from customs duty under Sr. No. 1 of Notification no.19/94-CUS dated 1-3-1994, which covers “Coking Coal...
Author Info
