CAAR cannot issue a ruling on difficulties in compliance to circular no. 51/2020

In re Pridel Private Limited (CAAR Mumbai) CAAR find that the dispensation granted to the marine containers by way of duty exemption is subject to observance of specified conditions mentioned in the notifications themselves and supplemented by circulars issued from time to time. Circular No. 51 of 2020 issued by the Board seeks to supersede the earlier Circulars Nos. 69 and 73 of 2002. It states that provision of Circular no. 31 of 2005 covers the procedure prescribed for clearance of only marine containers and clearance of all other durable containers other than marine containers would be gov...