Supreme Court remands Customs Tribunal order on Customs duty liability for imported spares. The Supreme Court set aside the Customs, Excise and Gold (Control) Appellate Tribunal's order and remanded the case for further consideration. The ...
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Supreme Court remands Customs Tribunal order on Customs duty liability for imported spares.
The Supreme Court set aside the Customs, Excise and Gold (Control) Appellate Tribunal's order and remanded the case for further consideration. The appellants, entitled to benefits under a registered contract, were held liable for Customs duty on imported spares due to contract de-registration by Customs authorities. The Court instructed the Tribunal to review the validity of the de-registration, providing both parties an opportunity to present arguments anew. No costs were awarded. (1996 (10) TMI 108 - SC)
The Supreme Court set aside the order of the Customs, Excise and Gold (Control) Appellate Tribunal and remanded the matter for further consideration. The appellants were entitled to benefit from a registered contract, but were made liable for Customs duty on imported spares due to de-registration of the contract by Customs authorities. The Court directed the Tribunal to reconsider whether the de-registration by Customs authorities was valid, allowing both parties to present their arguments again. No costs were awarded. (Case citation: 1996 (10) TMI 108 - SC)
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