https://www.taxtmi.com/caselaws?id=772441 CESTAT Chennai upheld Commissioner of Customs' order granting TPS benefits under N/N. 32/2005-Cus dated 08.04.2005. The appellant imported plastic granules converted into bags used as packing material for exported rice. CESTAT held that TPS is a post-export incentive scheme with limited actual user scope and no export obligation on importers. The twin conditions were satisfied as packing materials were mentioned in shipping bills and furnished to authorities. Revenue failed to provide supporting evidence beyond arguments. Appeal dismissed. en-us Fri, 06 Jun 2025 00:00:00 +0530 Mon, 09 Jun 2025 07:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772441 CESTAT Chennai upheld Commissioner of Customs' order granting TPS benefits under N/N. 32/2005-Cus dated 08.04.2005. The appellant imported plastic granules converted into bags used as packing material for exported rice. CESTAT held that TPS is a post-export incentive scheme with limited actual user scope and no export obligation on importers. The twin conditions were satisfied as packing materials were mentioned in shipping bills and furnished to authorities. Revenue failed to provide supporting evidence beyond arguments. Appeal dismissed. Case-Laws Customs Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772441