Case Law Details
Case Name : Carl Zeiss India (Bangalore) Pvt. Ltd. Vs Commissioner of Customs (CESTAT Bangalore)
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All CESTAT CESTAT Bangalore
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Carl Zeiss India (Bangalore) Pvt. Ltd. Vs Commissioner of Customs (CESTAT Bangalore)
This article explores the case of Carl Zeiss India (Bangalore) Pvt. Ltd. vs. Commissioner of Customs (CESTAT Bangalore), decided by the Madras High Court. The case deals with the conversion of shipping bills from a drawback scheme to an advance authorization scheme under Indian customs regulations.
Background:
Carl Zeiss India, a manufacturer and exporter of spectacle lenses and industrial metrology equipment, held five advance authorizations from 2004 to 2016.
During this period, the company inadvertently fa...
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