Post-Import Conditions inapplicable if no Bond/Guarantee Executed: CESTAT Kolkata

Pr. Commissioner of Customs (Port) Vs Limak-Soma JV (CESTAT Kolkata)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Kolkata has dismissed appeals filed by the Principal Commissioner of Customs (Port) against Limak-Soma JV and other entities, effectively upholding the original order that did not confiscate goods despite a differential duty confirmation. The ruling centered on the retrospective application of customs exemption notifications and the concept of continuous obligation.

The case originated from an Order-in-Original dated April 7, 2021,

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