No Customs Duty on Goods which was not Received: CESTAT [Read Order]

The CESTAT ruled that customs duty not leviable on goods which was not received

By Kalyani B. Nair - On February 7, 2024 3:02 pm - 2 mins read

CESTAT Chennai - Customs Duty on Goods - Customs Duty - Legal decision on unreceived goods - Taxscan

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that customs duty not leviable on goods which was not received. The appellant had executed two B-17 ( General Security ) Bonds for Rs.8 crores to procure duty free imported and indigenous materials, to cover the movement of non-duty…

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