Case Law Details
Case Name : Commissioner of Customs Vs INU Exports Private Limited (CESTAT Bangalore)
Related Assessment Year :
Courts :
All CESTAT CESTAT Bangalore
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Commissioner of Customs Vs INU Exports Private Limited (CESTAT Bangalore)
Introduction: The Commissioner of Customs appealed against INU Exports Private Limited in the CESTAT Bangalore. The case revolved around the delayed drawal of samples and its effect on the carotene level in imported vegetable oil. The Customs Revenue Laboratory’s test report was questioned in this context.
Detailed Analysis:
1. Import and Classification: INU Exports Private Limited imported edible oil (palmolein) and filed Into Bond Bills of Entry under prior entry for customs warehouse storage. They claimed classi...
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