Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Imported Zinc Oxide (99% purity) - whether the imported Zinc Oxide has been used by the appellant in the manufacture of PCFP or not to avail the benefit of exemption - The CESTAT found evidence supporting the production of PCFP by the appellant during the material period, as confirmed by the Divisional Officer's report and amended registration certificates. - Based on the findings, the court concluded that the appellant is entitled to claim the benefit of the Customs duty exemption under Notification No.25/1999-Cus dated 28.02.1999 as amended.
Imported Zinc Oxide (99% purity) - whether the imported Zinc Oxide has been used by the appellant in the manufacture of PCFP or not to avail the benefit of exemption - The CESTAT found evidence supporting the production of PCFP by the appellant during the material period, as confirmed by the Divisional Officer's report and amended registration certificates. - Based on the findings, the court concluded that the appellant is entitled to claim the benefit of the Customs duty exemption under Notification No.25/1999-Cus dated 28.02.1999 as amended.
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