Case Law Details
Case Name : Jindal Saw Ltd Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad)
Appeal Number : CUSTOMS Appeal No. 12566 of 2014-DB
Date of Judgement/Order : 10/04/2023
Related Assessment Year :
Courts :
All CESTAT CESTAT Ahmedabad
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Jindal Saw Ltd Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad)
The sole issue is if currency exchange rate applicable to imports will be the rate prevalent at the time bill of entry is filed or the rate prevalent when Ex-bond bill of entry is filed.
CESTAT held the exchange rate applicable will be the rate on the date the warehousing bill of entry was filed for putting goods in bond.
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