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CESTAT Ahmedabad Grants Duty Remission to ONGC Petro After SEZ Fire
Case Law Details
- Case Name
- ONGC Petro Additions Limited Vs C.C.-Ahmedabad (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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ONGC Petro Additions Limited Vs C.C.-Ahmedabad (CESTAT Ahmedabad)
Introduction: The CESTAT Ahmedabad recently delivered a crucial verdict in the case of ONGC Petro Additions Limited versus C.C.-Ahmedabad. The dispute revolved around the denial of remission of customs duty for imported raw material destroyed in a fire incident at ONGC Petro’s SEZ unit. The impugned order rejected the application, citing reasons related to SEZ Act provisions and alleged negligence by the appellant.
Detailed Analysis:
1. SEZ Act vs. Customs Act: The appellant contended that Section 23 of the Customs Act is ...
