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2018 (3) TMI 567 - AT - CustomsApplicability of Advance ruling - Exemption of Additional Duty of Customs - N/N. 45/2005-Cus dated 16/05/2005 - it was the modus-operandi to evade payment of SAD and as a result, the appellants had made arrangement that for some time the goods would be kept in a warehouse which was located in FTWZ Khurja and there was no need for such movement of goods into FTWZ Khurja. - Held that: - as provided for in Section 28J of Customs Act, 1962, the advance ruling pronounced by the authority under Section 28-I shall be binding only on the applicant who had sought it. Therefore, the said advance ruling is not applicable to the present appellants - appeal dismissed - decided against appellant.
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