Customs Cannot Demand Duty After EODC unless DGFT challenges EODC

Skipper Limited Vs Commissioner of Customs (Port) (CESTAT Kolkata)

The CESTAT Kolkata ruling involves M/s. Skipper Ltd. contesting a customs duty demand of ₹1.27 crore and penalties imposed by the Commissioner of Customs (Port), Kolkata. The case centers on the import of Zinc Ingots under Advance Authorizations and Customs Notification No. 96/2009-Cus. The department alleged non-compliance with the notification’s conditions, as some exported finished goods were produced using domestically sourced raw materials prior to the imports. Skipper Ltd. argued that the Directorate Gener

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