Case Law Details
Case Name : Carl Zeiss India (Bangalore) Pvt. Ltd. Vs Commissioner of Customs (CESTAT Bangalore)
Appeal Number : Customs Appeal No.20398 of 2022
Date of Judgement/Order : 20/02/2024
Related Assessment Year :
Courts :
All CESTAT CESTAT Bangalore
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Carl Zeiss India (Bangalore) Pvt. Ltd. Vs Commissioner of Customs (CESTAT Bangalore)
This article explores the case of Carl Zeiss India (Bangalore) Pvt. Ltd. vs. Commissioner of Customs (CESTAT Bangalore), decided by the Madras High Court. The case deals with the conversion of shipping bills from a drawback scheme to an advance authorization scheme under Indian customs regulations.
Background:
- Carl Zeiss India, a manufacturer and exporter of spectacle lenses and industrial metrology equipment, held five advance authorizations from 2004 to 2016.
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