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Customs - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Exemption from levy of whole of Basic Customs Duty and ...

Case Laws     Customs

March 4, 2023

Exemption from levy of whole of Basic Customs Duty and Agriculture Infrastructure and Development Cess - Issuance of license is only procedural aspect and in any case, the DGFT cannot impose conditions and restrictions in license which are contrary to FTP and FTDR Act and any such condition cannot be sustained in law. On this score also, the impugned ‘condition x’ is not sustainable in law. - HC

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