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Customs - Highlights / Catch Notes

Home Highlights May 2024 Year 2024 This

Duty liability - Eligibility for the alternative exemption ...


Tribunal Upholds Alternative Exemption, Dismisses Revenue's Appeal on Duty Liability and Recovery Limit.

May 9, 2024

Case Laws     Customs     AT

Duty liability - Eligibility for the alternative exemption notification to limit recovery of duty - The Tribunal found that the appeal of Revenue did not dispute the eligibility of the importer to avail the alternative exemption notification. As the Tribunal had previously ordered de novo adjudication to consider this specific claim, and the finding of eligibility was not controverted, the appeal of Revenue was dismissed.

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