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Custom Duty

Custom duty on processed goods leftover after completing export obligations

Case Law Details

Case Name
Larsen And Toubro Limited Vs C.C.-Kandla (CESTAT Ahmedabad)
Date of Judgement/Order
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Larsen And Toubro Limited Vs C.C.-Kandla (CESTAT Ahmedabad)  Introduction: The Customs Excise and Service Tax Appellate Tribunal (CESTAT) Ahmedabad recently delivered a crucial verdict in the case of Larsen And Toubro Limited (L&T) vs. Customs Commissioner – Kandla. The appeal contested demands for Customs duty, interest, and penalties imposed on L&T. This article provides a comprehensive analysis of the case, focusing on the taxability of processed goods leftover after fulfilling export obligations. Background: L&T, a prominent player in providing Integrated Engineering &am...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,065

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