Case Law Details
Case Name : Commissioner of Customs (Preventive) Vs Indian Oil Corporation Ltd (Madras High Court)
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All High Courts Madras High Court
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Commissioner of Customs (Preventive) Vs Indian Oil Corporation Ltd (Madras High Court)
In a recent judgment, the Madras High Court dismissed an appeal filed by the Commissioner of Customs against Indian Oil Corporation Ltd (IOCL), upholding a decision by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The case centered on the rejection of IOCL’s request to convert 104 shipping bills from the Advance Authorisation Scheme to the Draw Back Scheme. The original rejection by the Commissioner of Customs on December 19, 2013, was based on the grounds that IOCL’
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