Licensee of Duty-Free Shop is Liable to Pay Customs Duty when it Violates the Provision of Customs Act: CESTAT [Read Order]

Licensee - Duty-Free Shop - Liable to Pay Customs Duty - Violates the Provision - Customs Act - CESTAT - taxscan

The Bangalore bench of the Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) held that the Licensee of a duty-free shop is liable to pay customs duty when it violates a provision of the Customs Act, 1962. The appellant M/s. Nuance Group ( India ) Private Limited was operating a Private Bonded Warehouse…

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