Failure to Examine issue of Customs Duty Exemption Benefit: CESTAT remands matter [Read Order]

CESTAT remands matter for fresh adjudication as there was failure to examine issue of customs duty exemption

By Kalyani B. Nair - On January 2, 2024 10:44 am - 2 mins read

Customs duty exemption - CESTAT Delhi - Customs duty issue - Failure to examine customs duty - Customs - taxscan

The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), remanded matter as there was failure to examine issue of customs duty exemption. The issue which arises for consideration here is whether the goods removed from SEZ to DTA (initially procured from DTA) are chargeable to customs duties in terms of…

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