Case Law Details
Maersk Line India Pvt Ltd Vs C.C.-Jamnagar(prev) (CESTAT Ahmedabad)
n a noteworthy judgment by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Ahmedabad, Maersk Line India Pvt Ltd found itself entangled in a legal battle against the Commissioner of Customs, Jamnagar, concerning the breach of duty-free import conditions. The crux of the dispute lay in the failure to re-export 39 containers within the prescribed six-month period under Notification No. 104/94-Customs dated 16.03.1994, due to unforeseen circumstances at Pipavav port.
Background of the Case
Maersk Line India Pvt Ltd engaged in shipping line operations, importing containers on a re-export basis from Pipavav port, availed exemption from customs and additional duties under the virtue of Notification No. 104/94-Customs. However, the company encountered an unexpected challenge when it failed to re-export 39 containers within the six-month window stipulated by the notification. The lapse was attributed to not seeking an extension from the proper officer for re-exporting the containers.
Proceedings and Investigation
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