Compliance with Transitional Arrangement prior to when Watermelon Seeds placed under Restricted Category from free category: CESTAT grants benefit of Import [Read Order]
CESTAT granted benefit of import as there was compliance with Transitional Arrangement prior to when the watermelon seeds were placed under the restricted category from free category
By Kalyani B. Nair - On January 22, 2024 1:01 pm - 2 mins read
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted benefit of import as there was compliance with Transitional Arrangement prior to when the watermelon seeds were placed under the restricted category from free category. The appellant had filed a Bill of Entry for clearance of Watermelon Seeds falling under Customs…
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