Home Case Index All Cases Customs Customs + AT Customs - 2010 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (4) TMI 939 - AT - CustomsExtract: .......the landmass India i.e. immediately after unloading. It is not the case of the Department here that the bagging took place before the goods touched the landmass of India and before the same was unloaded in port. Therefore, we do not find any merit in the appeal filed by the Revenue and accordingly reject the same. (Dictated and Pronounced in Court)
|