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Customs - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Classification of imported Gold Coins - The Principal ...

Case Laws     Customs

November 4, 2023

Classification of imported Gold Coins - The Principal Commissioner has clearly committed a manifest error while viewing the judgment rendered in Khandwala Enterprise and proceeding on the assumption that the contentions raised by the petitioner already stood conclusively answered by the Court. - The Principal Commissioner has also clearly erred in failing to appreciate the import of the explanatory notes which stand placed along with CTH 7118 9000 and ignoring the binding character of those notes. - HC

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