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Case Law Details

Case Name : Creative Peripherals & Distribution Ltd Vs Commissioner of Customs (CESTAT Mumbai)
Appeal Number : Customs Appeal No. 87576 of 2019
Date of Judgement/Order : 17/07/2020
Related Assessment Year :
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Creative Peripherals & Distribution Ltd Vs Commissioner of Customs ACC Mumbai (CESTAT Mumbai)

The issue under consideration is whether assessing officer is correct in rejecting the benefit of Basic Customs Duty exemption claimed by the appellant on the import of ‘GoPro HERO5 Black’ Action Camera?

CESTAT states that it is an admitted fact on record that the appellant had claimed the benefit of notification dated 30.06.2017, which was purportedly denied by the author

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