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Customs - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Denial of exemption - CESTAT has proceeded on the basis that ...


Supreme Court overturns CESTAT decision, rules estoppel wrongly applied in customs sample objection case.

May 18, 2015

Case Laws     Customs     SC

Denial of exemption - CESTAT has proceeded on the basis that even though the samples were drawn contrary to law, the appellants would be estopped because their representative was present when the samples were drawn and they did not object immediately. This is a completely perverse finding both on fact and law. - SC

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