If goods are exempted from Basic Customs Duty, does proceedings initiated by the Directorate of Revenue Intelligence for recovery of duty valid?


Last updated: 17 March 2021

Court :
Supreme Court of India

Brief :
This batch of statutory appeals (being Civil AppealNos. 1827/2018, 1875/2018, 1832/2018 and 3213/2018) under Section 130E of the Customs Act, 1962 arises from acommon final order of the Central Excise and Service TaxAppellate Tribunal (‘CESTAT’) dated 19th December 2017 (‘impugned order’).

Citation :
CIVIL APPEAL NO.1827 OF 2018

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