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Customs - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Denial of benefit of exemption - 100% EOU - it is an admitted ...

Customs

August 25, 2023

Denial of benefit of exemption - 100% EOU - it is an admitted fact that the item imported is used inside the container only for safe transportation and not for the production of exported goods. Moreover, the Notification does not allow any used items to be imported and therefore, the question of extending the benefit does not arise at all. - AT

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