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Customs - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Clearance of goods from Noida SEZ - Exemption notifications ...

December 18, 2023

Case Laws     Customs     AT

Clearance of goods from Noida SEZ - Exemption notifications applicable to SAD - Undisputedly, the exemption notification no. 6/2004-Cus was not available during this entire period. Therefore, the appellant is not entitled to the benefit of the exemption notification not available during any of the dates of the clearance - the issue is found in favour of the Revenue and against the appellant - AT

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