Import of urea through STC, MMTC and Indian Potash Limited is permissible as per ITC (HS) Policy 2009-2015

Sunita Commercials P Ltd Vs C.C (CESTAT Ahmedabad)

CESTAT Ahmedabad held that Heading No.3102 1000 of the ITC (HS) Policy 2009-2015 allows import of Urea through STC, MMTC and Indian Potash Limited. Hence, goods cannot be held liable to confiscation. Consequently, no penalty u/s 112 can be imposed.

Fact

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