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2018 (7) TMI 624 - AT - CustomsDuty Drawback - It was alleged that export product Jute Yarn was being exported as jute twine for claiming higher rate of draw back under the Drawback Rules - imposition of redemption fine - Held that:- The issue is decided in the case of M/S. KAJARIA YARN & TWINS LTD. VERSUS COMMISSIONER OF CUSTOMS (PORT) , KOLKATA [2015 (10) TMI 2546 - CESTAT KOLKATA], where it was held that there is no provision for imposition of penalty in this case as the goods were examined and goods were exported thereafter and draw back claim was allowed - appeal allowed - decided in favor of appellant.
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