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HomeIndirect TaxesAdvance Authorisation Imports Entitled To Benefit Despite One-Month Notification Gap: CESTAT Quashes...

Advance Authorisation Imports Entitled To Benefit Despite One-Month Notification Gap: CESTAT Quashes Rs. 91.53 Lakh CVD Demand

Indirect Taxes

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By Mariya Paliwala
CESTAT

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The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside a customs duty demand of ₹91.53 lakh while holding that imports made under the Advance Authorisation Scheme during the short intervening period between September 7, 2017 and October 12, 2017 could not be denied the benefit of exemption merely…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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