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Order allowing withdrawal/cancellation of Ex. Bond Bill of Entry without referring provision is not sustainable
Case Law Details
- Case Name
- Commissioner of Customs Vs Emami Agrotech Ltd (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Commissioner of Customs Vs Emami Agrotech Ltd (Calcutta High Court)
Calcutta High Court held that allowing application for withdrawal/cancellation of Ex. Bond bill of entry and re-instatement of into-bond bill of entry without referring the provisions of the Customs Act under which the permitted is not justifiable. Accordingly, order set aside.
Facts- This appeal has been filed by the Commissioner of Customs (Port) against the final Order dated 26.06.2024 passed by the Customs, Excise and Service Tax Appellate Tribunal u/s. 130 of the Customs Act, 1962.
It is mainly contested that the Learned ...
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