Case Law Details
Case Name : Disha Realcon Pvt Ltd Vs Commissioner of Customs (CESTAT Delhi)
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All CESTAT CESTAT Delhi
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Disha Realcon Pvt Ltd Vs Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that no officer of Customs including the DRI officers and the Commissioner of Customs has any power under the law to assess two or more Shipping Bills together or determine the Fe content or any other parameter combining goods covered by two or more Shipping Bills.
Facts- Disha Realcon and SM Niryat had exported iron ore fines whose Fe content was below 58% under some Shipping Bills and iron ore fines whose Fe content was above 58% under some other Shipping Bills. Iron ore fines with less than 58% Fe content were...
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