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Customs - Highlights / Catch Notes

Home Highlights February 2022 Year 2022 This

Benefit of Notification NO. 89/2005-Cus - edible oil - DEPB ...


Exemption on Edible Oil Imports Under Notification No. 89/2005-Cus Upheld; Additional Duty and Interest Demand Rejected.

February 9, 2022

Case Laws     Customs     AT

Benefit of Notification NO. 89/2005-Cus - edible oil - DEPB scheme - The appellant would be entitled to get benefit of the exemption notification for the entire quantity of the goods imported in the Ex- bond Bills of Entry which are the subject matter of these two appeals. As half the duty has already been paid in cash and debit in respect of the remaining half has already been made in the DEPB account, the demand of duty and interest cannot be sustained. - AT

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