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Customs - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Denial of benefit of Project Imports Regulations, 1986 - ...

Case Laws     Customs

November 2, 2022

Denial of benefit of Project Imports Regulations, 1986 - substantial benefit of exemption from Customs duty has wrongly been denied by invoking procedural provision which is not at all mandatory. - The cases are remitted to the original authority for finalizing the assessment in terms of project contract in the light of reconciliation statement filed - AT

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