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Case Law Details

Case Name : Sai Enterprises Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 50425 of 2021
Date of Judgement/Order : 16/12/2024
Related Assessment Year :
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Sai Enterprises Vs Commissioner of Customs (CESTAT Delhi)

Conclusion: Goods (tyres) imported by assessee was without any BIS markings being in violation of the statutory provisions were not permissible to be imported, and hence they were liable for confiscation under Section 111 of the Customs Act.

Held:

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