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Customs - Highlights / Catch Notes

Home Highlights May 2022 Year 2022 This

Benefit Exemption from duty - imported goods “Skin Barriers ...

Customs

May 16, 2022

Benefit Exemption from duty - imported goods “Skin Barriers Micropore Surgical Tapes” or not - This Tribunal being a creature of statute cannot sit in judgment on interpretation of a notification or the purport of the notification. However, the Bench is not Writ Court to decide the property of the notification being creature of the statute. This Bench has no jurisdiction to interpret the intention of the notification. - The arguments of the appellants are not acceptable and it is held that the exemption is not available to them. - AT

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