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Case Law Details

Case Name : Micromax Informatics Limited Vs Commissioner of Customs (CESTAT Delhi)
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Micromax Informatics Limited Vs Commissioner of Customs (CESTAT Delhi)

In the case of Micromax Informatics Limited vs Commissioner of Customs before CESTAT Delhi, Micromax appealed against a customs duty order by the Principal Commissioner. The order, dated August 30, 2019, denied Micromax’s claim for exemption on imported LED/LCD TV panels under Serial No. 432 of Notification No. 12/2012-CUS, asserting that the goods were incomplete panels and thus ineligible for the exemption. Customs argued the panels were merely open cells with T-con boards, which did not qualify as

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