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Customs - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Entitlement of benefit - import against Advance Licence as ...


Manufacturer-Exporter Misuses Advance Licence by Diverting Duty-Free Imports, Faces Denial of Benefits and Confirmed Demand.

March 9, 2016

Case Laws     Customs     AT

Entitlement of benefit - import against Advance Licence as Actual user manufacturer-exporter - it misused the advance licence and contravened the Customs Notification by diverting the duty free imported raw materials instead of utilizing the same for manufacture of resultant export products, hence not entitled for benefit - demand confirmed - AT

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