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Central Excise - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Manufactured Goods cleared to duty free shop at airport claiming ...

Central Excise

May 12, 2023

Manufactured Goods cleared to duty free shop at airport claiming benefit of exemption - cigarettes - cigarettes were consigned directly to duty free shop, which was a Customs Bonded Warehouse licensed u/s 58 of the Customs Act, 1962 - Once it is admitted that the goods cleared by the appellant were received in the warehouse, demand cannot be sustained - AT

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