It was found that there was no clearance for home consumption of goods that had been imported.
In a significant ruling, the Kerala High Court has directed to refund the import duty to importer as the goods were not cleared for home consumption but were re-exported.It was found that there was no clearance for home consumption of goods that had been imported. Hadeed Steels Pvt. Ltd, the respondent/assessee had filed a Bill…
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