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HomeIndirect TaxesCustoms Exemption Can’t Be Denied Solely for Non-Compliance with IGCR Procedures: CESTAT

Customs Exemption Can’t Be Denied Solely for Non-Compliance with IGCR Procedures: CESTAT

Indirect Taxes

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By Mariya Paliwala
Customs Exemption Can’t Be Denied Solely for Non-Compliance with IGCR Procedures: CESTAT

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi while the importer had failed to comply with procedural conditions prescribed under the Customs (Imports of Goods at Concessional Rate of Duty) Rules, 2017 (IGCR Rules), the benefit of exemption could not be denied because the core objective of the exemption notification had ultimately…

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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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