Court :
CESTAT, Kolkata
Brief :
The CESTAT, Kolkata in M/s. The Bank of Nova Scotia v. Commissioner of Customs (Admn. & Airport), [Final Order No. 77289-77292/2023 dated October 5, 2023] held that a new condition, which is not inherent to the exemption notification, cannot be introduced via a Circular.
Citation :
Final Order No. 77289-77292/2023 dated October 5, 2023
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DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English