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2019 (3) TMI 625 - HC - CustomsRelease of consignments - import of several units of old, used Digital Multifunction Print & Copying Machines - stand of the revenue is that the clearance of the consignment would be contingent upon the fulfilment of all conditions as laid down in the amended Foreign Trade Policy - section 110A of Customs Act - Held that:- Supreme Court in the matter of Commissioner of Customs Vs. Athul Automations Private Limited [2019 (1) TMI 1324 - SUPREME COURT OF INDIA]. The Full Bench of the Supreme Court was concerned with a challenge to an order of the Customs Excise and Service Tax Appellate Tribunal that had been in favor of the importer, such importer not having challenged the Foreign Trade Policy itself. The authorities are also at liberty to initiate proceedings for assessment and adjudication of the consignments in question, in terms of the applicable statutory provisions and in accordance with law. The goods are permitted to be released by imposing certain conditions - petition disposed off.
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