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Customs - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Benefit of exemption - The duty liability has to be determined ...


Duty Liability for Imports Based on Entry Date; New Exemptions Post-Entry Not Applicable Per Bill of Entry.

October 15, 2018

Case Laws     Customs     AT

Benefit of exemption - The duty liability has to be determined on the date and time of entry of goods for importation into the country - Subsequent issuance of notification giving new exemption after the date of import (date of Bill of Entry) cannot be allowed.

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