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2023 (9) TMI 1075 - SCH - CustomsValuation of export goods - deemed export - undervalued clearances of PTA made to deemed export category buyers - it was held by CESTAT that The transferred advance license, can be beneficial for the appellant for duty free inputs of the raw materials required for manufacture in the appellant’s factory. Hence, certain benefit accrued to the appellant through the receipt of transferred advance licenses. HELD THAT:- Since, the question involved in these appeals is covered against the appellant as per the judgment of this Court in Commissioner of Customs, Cochin v. GTN Textiles [2022 (10) TMI 579 - SUPREME COURT], these Civil Appeals stand dismissed.
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