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Customs - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Duty free import of goods under DEEC scheme - non-fulfillment of ...


Small Manufacturer Escapes Penalty for Unfulfilled Export Obligation Under DEEC Scheme; Closure Influences Decision.

February 20, 2019

Case Laws     Customs     AT

Duty free import of goods under DEEC scheme - non-fulfillment of export obligation - appellant was a small time manufacturer and he has already closed down his business - The demand of interest and imposition of penalty is not warranted.

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