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Case Law Details

Case Name : Itma Hotels India Private Limited. Vs Additional Commissioner Of Customs (Kerala High Court)
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Itma Hotels India Private Limited. Vs Additional Commissioner Of Customs (Kerala High Court)

Introduction: The Kerala High Court recently adjudicated a writ petition filed by ITMA Hotels India Private Limited challenging the Customs Department’s notice invoking a bank guarantee. The dispute revolves around the alleged improper import of capital goods under the EPCG Scheme.

Detailed Analysis: The Customs Department contends that ITMA Hotels failed to

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