The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) while denying retrospective benefit of cotton import duty exemption has held that exemption under a subsequently issued customs notification cannot be claimed retrospectively when it was not in force on the date of filing of Bills of Entry. The bench of Binu Tamta…
HomeIndirect TaxesRejection of Reassessment and Bill of Entry Substitution: CESTAT Denies Retrospective Benefit...
Rejection of Reassessment and Bill of Entry Substitution: CESTAT Denies Retrospective Benefit of Cotton Import Duty Exemption
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.
- Tags
- bill of entry
Latest articles
Indirect Taxes
Refund of Transitional Cenvat Credit Time-Barred Despite COVID Limitation Relief: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad Bench held that refund...
GST
GST on Betting: Ambiguity Persists Over Taxing Platform Fees
A fresh wave of uncertainty has gripped India’s online gaming industry following the intervention...
Indirect Taxes
Cenvat Credit on Stock Listing, Share Transfer, Insurance Services Allowed: CESTAT
In a significant ruling, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad...
GST
GST Rate Dispute on Works Contracts: Andhra Pradesh High Court Rules TTD Qualifies as ‘Governmental Authority’, Remands Matter for Eligibility Determination
The Andhra Pradesh High Court has held that the Tirumala Tirupati Devasthanams (TTD) qualifies...
More like this
Indirect Taxes
Refund of Transitional Cenvat Credit Time-Barred Despite COVID Limitation Relief: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad Bench held that refund...
GST
GST on Betting: Ambiguity Persists Over Taxing Platform Fees
A fresh wave of uncertainty has gripped India’s online gaming industry following the intervention...
Indirect Taxes
Cenvat Credit on Stock Listing, Share Transfer, Insurance Services Allowed: CESTAT
In a significant ruling, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad...

