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2022 (1) TMI 466 - AT - CustomsSmuggling - goods /gold is classified under chapter heading 71081300 - import of baggage by a passenger coming from abroad - applicable rate of tax is 12.5% or 35%? - HELD THAT:- It is a case of town seizure, and further there is no evidence of the appellant having entered into India from a foreign country; admittedly, appellant was travelling from Bahraich to Barabanki by bus; thus, it is a case of town seizure; accordingly, it is held that the rate of duty for import of baggage is not applicable, and the duty is payable @ 12.5% for gold, falling under CTH 71081300. The appellant is entitled to refund of the excess amount of duty deposited, alongwith applicable interest, from the date of deposit till the date of refund - appeal allowed - decided in favor of appellant.
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