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Customs - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Scope of the exemption - Interpretation of conditions imposed - ...


Exemption Granted: Appellant Retains Title to Goods, Files Bills of Entry on Reimport, Conditions Examined.

December 1, 2018

Case Laws     Customs     AT

Scope of the exemption - Interpretation of conditions imposed - The goods title in the goods continued to remain vested with the appellant as is evident from the facts when the goods were reimported, the Bills of Entry were filed by the appellant - Benefit of exemption allowed.

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