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HomeIndirect TaxesDiversion of Duty-Free Raw Cashew Nuts Violates ‘Actual User’ Condition Under Advance...

Diversion of Duty-Free Raw Cashew Nuts Violates ‘Actual User’ Condition Under Advance Authorisation: Madras High Court

Indirect Taxes

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By Mariya Paliwala
Diversion of Duty-Free Raw Cashew Nuts Violates ‘Actual User’ Condition Under Advance Authorisation: Madras High Court

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The Madurai Bench of the Madras High Court has ruled that diversion of duty-free imported Raw Cashew Nuts (RCN) to unauthorised units and sale in the local market amounts to a clear violation of the ‘Actual User’ condition under the Advance Authorisation Scheme. The Bench of Justice G.K. Ilanthiraiyan and Justice R. Poornima has observed…

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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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