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Case Law Details

Case Name : Principal Commissioner of Customs Vs Lava International Limited  (CESTAT Delhi)
Appeal Number : Customs Appeal No. 50262 of 2021
Date of Judgement/Order : 15/12/2023
Related Assessment Year :
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Principal Commissioner of Customs Vs Lava International Limited (CESTAT Delhi)

CESTAT Delhi held that that refund has to be granted to the respondent as the order for amendment in the Bills of Entry had attained finality.

Facts- M/s Lava International Limited (the respondent Importer) imported mobile phones with standard accessories for home consumption. Accordingly, 447 Bills of Entry were filed during the period May to July, 2014. These Bills of Entry we

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