Circular cannot impose new condition and restrict scope of exemption notification

Bank of Nova Scotia Vs Commissioner of Customs (CESTAT Kolkata)

CESTAT Kolkata held that circular cannot impose new condition and restrict scope of the exemption notification. Accordingly, demand of customs duty based on condition imposed vide circular no. 24/98- Cus unjustified.

Please become a Premium member. If you are already a Premium member, login here to access the full content.