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Case Law Details

Case Name : Commr. of Customs (Port) Vs Uma Export Ltd. (CESTAT Kolkata)
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Commr. of Customs (Port) Vs Uma Export Ltd. (CESTAT Kolkata)

Held that the importer is allowed to choose the more beneficial provision and cannot be forced to opt for / follow the non-beneficial provision. Accordingly, the goods in question Peas [Pisum Sativum] was present both in Sl No.20 and Sl No.20A of the basic Notification No.50/2017 Cus dated

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