Home Case Index All Cases Customs Customs + AT Customs - 2008 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (4) TMI 226 - CESTAT AHMEDABADDemand of duty on a container on the ground that it was not re-exported within the stipulated period - purpose of requiring the container to be re-exported is only to ensure that containers which are used for bringing goods into India are properly accounted for and in case there is no intention to re-export - There was no need for the Dy. Commissioner to refuse permission for extension of time - Commissioner (Appeals) is right in accepting the proof of re-export & setting aside demand & penalty
|