Benefit of exemption from customs duty - conversion from foreign ...

Importer's Duty Choice for Vessel Conversion Under Condition 82 of Notification 12/2012-Cus Requires Reassessment.

September 22, 2023

Case Laws Customs AT

Benefit of exemption from customs duty - conversion from foreign going vessel to coastal vessel - It is the option of the importer to pay duty either in terms of clause (a) of the condition 82 of the notification or in terms of clause (b) Condition 82 of the notification. Ideally the original Adjudicating Authority, should have sought option from the importer and acted accordingly to assess either under Clause (a) of the Condition 82 or Clause (b) of the condition 82 of the Notification 12/2012- Cus dated 17.03.2012. - Matter restored back - AT

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Benefit of exemption from customs duty - conversion from foreign ...

Importer's Duty Choice for Vessel Conversion Under Condition 82 of Notification 12/2012-Cus Requires Reassessment.

September 22, 2023

Case Laws Customs AT

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