Ports specified in Custom exemption notification not exhaustive

Tube Investments of India Limited Vs Union of India (Madras High Court)

Exemption, when port notified subsequently: Madras High Court has allowed benefit of Notification No. 104/2009-Cus. (status holder incentive scheme) in a case where the imports were made before the addition of the name of the specific port in the said notification. It observed that the ports referred to in th

Please become a Premium member. If you are already a Premium member, login here to access the full content.