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Customs - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Benefit of concession/exemption - re-export - Delay beyond the ...

Customs

October 20, 2020

Benefit of concession/exemption - re-export - Delay beyond the period of one year - goods re-imported for repair/reconditioning of the goods - The learned CESTAT was justified in denying the said exemption to the Assessee and also rejecting the Rectification Application filed by the Assessee. What Tribunal has done is nothing but asking the Assessee to comply with the law. - HC

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