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Enhanced rate of notification 87/2017-Cus. doesn’t apply where date of entry inwards are prior to 20.11.2017
Case Law Details
- Case Name
- Emami Agrotech Limited Vs Commissioner of Customs (Port) (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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Emami Agrotech Limited Vs Commissioner of Customs (Port) (CESTAT Kolkata)
CESTAT Kolkata held that the enhanced rate of duty in terms of Notification No. 87/2017-Cus. dated 17.11.2017 is not applicable here since notification was published in Official Gazette on 20.11.2017 and date of entry inwards are prior to 20.11.2017.
Facts- The appellant is inter alia engaged in the business of import, processing and sale of diverse kinds of edible oils including crude palm oil. By virtue of notification No.50/2017-Customs dated 30.06.2017, amended by Notification No.71/2017-Customs dated 11.08.2017, the...
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