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Case Law Details

Case Name : Ocean Sky Impex Private Limited Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 40498 of 2023
Date of Judgement/Order : 31/10/2023
Related Assessment Year :
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Ocean Sky Impex Private Limited Vs Commissioner of Customs (CESTAT Chennai)

Introduction: The recent order by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in the case of Ocean Sky Impex Private Limited versus the Commissioner of Customs, Chennai, sheds light on the provisional release of seized polyester coated fabric. This article delves into the details of the case, examining the grounds for the application and the subsequent decision by CESTAT.

Detailed Analysis: The

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