IGST Demand from Pre-Import Breach Not Liable for Penalty: CESTAT Mumbai

G Amphray Laboratories Vs Commissioner of Customs (NS-III) (CESTAT Mumbai)

Summary: The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai, delivered its decision in the case of G Amphray Laboratories vs Commissioner of Customs (NS-III) concerning the imposition of confiscation, penalty, and fine on Integrated Goods and Services Tax (IGST) demand arising from a breach of the “pre-import” condition attached to an exemption notification under the Advance Authorization Scheme.

The dispute arose from imports valued at ₹54.13 cro

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