Notify Customs Commissioner for Goods Detained Over 3 Days: CESTAT Mumbai

S.G. International Vs Commissioner of Customs (CESTAT Mumbai)

CESTAT Mumbai held that detention of export goods in excess of 3 days without bringing to notice of the Commissioner of Customs/ Chief Commissioner of Customs is unlawful and untenable in law.

Facts- The Appellants had exported goods of FOB value of Rs. 6,40,08,136.70/- claiming total drawback for Rs.11,71,805/-, refund of Integrated Goods and Service Tax (IGST) of Rs.42,32,438/- and Refund of State Levies (ROSL

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