Case Law Details
TCP Limited Vs Commissioner of Customs (CESTAT Chennai)
Introduction:
TCP Limited challenges the rejection of concessional duty rates on the import of Steaming Non-Coking Coal in a case against the Commissioner of Customs. The CESTAT Chennai, after evaluating the grounds for rejection, issues a detailed order. This article provides an in-depth analysis of the case, highlighting the key arguments, legal provisions, and the tribunal’s ruling.
Detailed Analysis:
1. Import and Claimed Benefits: TCP Limited imported Steaming Non-Coking Coal and claimed a 5% Basic Customs Duty (BCD) and exemption of 4% Special Additional Duty (SAD) under specific Customs Notifications. The company later sought the benefit of a 4% BCD under the Preferential Trade Agreement (PTA) with Indonesia.
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