CESTAT Upholds Sugar Duty Remission for Loss due to Cyclone Roanu

Parry Sugars Refinery India Pvt Ltd Vs Commissioner of Customs (Preventive) (CESTAT Hyderabad) M/s Parry Sugars Refinery India Pvt Ltd (the appellant) is an SEZ unit engaged in importing and processing bulk raw sugar. The appellant also operated three private bonded warehouses licensed under Section 58 of the Customs Act, 1962, located at Gowthami Godown, Vakalpudi, and New Port Area, Kakinada. Imported raw sugar was transported to the SEZ unit either directly from the port via Bills of Entry (BE) filed on the SEZ portal or indirectly through the private bonded warehouses using Into-Bond and E...