Customs Duty Exempted as Export Obligation under Advance Authorisation Scheme has Complied: CESTAT [Read Order]
It was found that the goods were cleared under the advance authorization scheme, according to which all the duties are exempted by way of debiting in the advance licence scheme.
The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that customs duty exempted as an export obligation under the advance authorisation scheme has complied. It was found that the goods were cleared under the advance authorization scheme, according to which all the duties are exempted by way of debiting in…
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