Amendment of Bills of entry - Essentiality Certificate was not ...

Amendment of Bills of Entry Approved for Missing Essentiality Certificate; Exemption Benefits to Align with Legislative Intent.

December 13, 2023

Case Laws Customs AT

Amendment of Bills of entry - Essentiality Certificate was not in existence at the time of clearance of the goods - Denial of benefit of exemption by the department is contrary to the legislative intent behind issuance of such notification, which was specifically designed in the public interest to grant the benefit provided thereunder. - Amendment allowed - Original authority directed to verify the ‘Essentiality Certificate’ - AT

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Amendment of Bills of entry - Essentiality Certificate was not ...

Amendment of Bills of Entry Approved for Missing Essentiality Certificate; Exemption Benefits to Align with Legislative Intent.

December 13, 2023

Case Laws Customs AT

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