Customs Duty Exemption Cannot Be Denied When Export Obligation Fulfilled & EODCs Issued: CESTAT Delhi Delhi

Svam Toyal Packaging Industries Pvt. Ltd. Vs Principal Commissioner of Customs (Import) (CESTAT Delhi) Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Delhi recently ruled in favor of Svam Toyal Packaging Industries Pvt. Ltd., overturning a demand of ₹21,43,27,904 in customs duty, along with interest and a penalty of ₹50,00,000. The dispute centered on the classification of imported aluminum foil and the subsequent denial of duty exemption under Advance Authorizations (AAs). Svam Toyal, a manufacturer and exporter of aluminum foil for pharmaceutical packaging, had obtained eig...