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SCN Unsustainable Without Challenging Assessed Bills of Entry: CESTAT Kolkata
Case Law Details
- Case Name
- JMS Mining Private Limited Vs Commissioner of Customs (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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JMS Mining Private Limited Vs Commissioner of Customs (CESTAT Kolkata)
The CESTAT Kolkata considered an appeal against an order confirming differential customs duty, interest, penalty and redemption fine arising from the import of battery haulers in Completely Knocked Down (CKD) condition under Notification No. 50/2017-Customs. The dispute related to two Bills of Entry covering part shipments of battery haulers imported separately due to storage constraints, where the Department denied the concessional basic customs duty available under Sl. No. 524(a) of the notification and treated the import...
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