Duty cannot be demanded for imports against Advance Authorization if Export Obligation Met

Jewel Utensils Industries Vs C.C. – Mundra (CESTAT Ahmedabad)

In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Ahmedabad issued a verdict on the case of Jewel Utensils Industries vs. Commissioner of Customs, Mundra. The central issue was the imposition of Anti-Dumping Duty (ADD) on imported stainless steel products under the Advance Authorization Scheme. The tribunal’s decision has major implications for manufacturers and exporters using the Advance Authorization Scheme.

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