Case Law Details
Oki India Pvt Ltd Vs Commissioner of Customs (NS-V) (CESTAT Mumbai)
Introduction: The case of Oki India Pvt Ltd vs Commissioner of Customs (NS-V) reached the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Mumbai, with the primary contention being the denial of entitlement to the benefit of a customs notification. This article delves into the reasons for the appeal, the issues raised, and the subsequent order by CESTAT Mumbai.
Detailed Analysis:
1. Background of the Case: In the appeal against the Commissioner of Customs (Appeals), Mumbai – II, Oki India Pvt Ltd sought early hearing, emphasizing the dismissal of their entitlement for a customs exemption. The crux of the matter revolved around an alternative notification, as per the Share Medical Care v. Union of India decision.
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