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Customs - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Benefit of exemption - When the products are being exported ...


Appellants' Exemption Denial Over Container Reuse Deemed Unjust; Reuse Impractical for Export Operations.

April 15, 2017

Case Laws     Customs     AT

Benefit of exemption - When the products are being exported after packing in containers, the appellants cannot be expected to reuse such containers for further packing. The appellant cannot be compelled to do something which is practically not possible for them - rejection of benefit of exemption by the authorities below is unjustified - AT

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