Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Appellant denied concessional duty for unregistered contract under Customs Tariff. Decision aligns with Mihir Textiles Ltd.</h1> The appellant was not entitled to concessional duty under Item 72A of the Customs Tariff as the contract was not registered before goods clearance. The ... Project Import The appeal considered whether the appellant was entitled to concessional duty under Item 72A of the Customs Tariff. The benefit was denied because the contract was not registered before goods clearance. Goods had arrived before the registration application was submitted. The Tribunal rightly held the appellant was not entitled to the benefit. The decision is in line with the law in Mihir Textiles Ltd. v. Collector of Customs, Bombay. The appeal was dismissed with costs.
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