This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Exemption under 30/2004-CE not available if new conditions under notification not satisfied
Case Law Details
- Case Name
- Soir International Vs Assistant Commissioner of Customs (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
SOIR International Vs Assistant Commissioner of Customs (CESTAT Delhi)
Exemption under 30/2004-CE not available for not satisfying new conditions prescribed under amending notification 34/2015-CE
CESTAT Delhi held that exemption benefit of Central Excise Notification No. 30/2004-CE dated 9.7.2004 not available as new conditions amended vide Notification No. 34/2015-CE dated 17.7.2015 not satisfied.
Facts- The appellants imported goods and self-assessed duty under section 17(1) and filed Bills of Entry which were re-assessed by the proper officers under section 17 (4) enhancing the duty. The ap...
Author Info
