Article delves into whether customs duty is payable when transferring goods from FTWZ to MOOWR, backed by relevant advance rulings.
The word ‘adjudication’ has not been defined anywhere in Central Goods and Services Tax (2017). However, under section 2(91) and section 2(4) of the same, the act defines the two very important terms – Proper officer and Adjudicating authority, respectively.
