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Customs - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Denial of facility of exemption from payment of customs levy for ...


Customs Levy Exemption Denial Challenged for Advance License Holder; Entitlement Confirmed Pending Verification.

October 13, 2018

Case Laws     Customs     HC

Denial of facility of exemption from payment of customs levy for the goods imported solely for the purpose of fulfilling export obligations - The petitioner is the beneficiary of an advance license - since the benefit of exemption in fact existed at that point of time, exemption to be allowed subject to verification.

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