Case Law Details
Case Name : Itma Hotels India Private Limited. Vs Additional Commissioner Of Customs (Kerala High Court)
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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Itma Hotels India Private Limited. Vs Additional Commissioner Of Customs (Kerala High Court)
Introduction: The Kerala High Court recently adjudicated a writ petition filed by ITMA Hotels India Private Limited challenging the Customs Department’s notice invoking a bank guarantee. The dispute revolves around the alleged improper import of capital goods under the EPCG Scheme.
Detailed Analysis: The Customs Department contends that ITMA Hotels failed to meet the conditions of the Export Promotion of Capital Goods (EPCG) Scheme, accusing them of violating the scheme during the import of capit...
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