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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

Indirect Taxes

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By Mariya Paliwala
Rejection of Reassessment and Bill of Entry Substitution: CESTAT Denies Retrospective Benefit of Cotton Import Duty Exemption

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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…

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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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