Back
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
P. Dinesha, J, Vasa Seshagiri Rao, Technical Member
M/s.NTC Logistics India Pvt. Ltd. – Appellant
Versus
Commissioner of Customs – Respondent
| Table of Content |
|---|
| 1. context of the appellant's logistics operation. (Para 1 , 2 , 3 , 4) |
| 2. issues raised regarding customs duty and exemptions. (Para 5 , 21) |
| 3. analysis of statutory framework governing igst. (Para 7 , 8 , 10 , 12) |
| 4. reasoning for exemption on re-import. (Para 13 , 14 , 20) |
| 5. final determination on appeal outcome. (Para 23 , 26) |
Per: Shri P. Dinesha
This Appeal is filed against the Order-in-Original No.102903/2023 dated 16.08.2023, whereby the Adjudicating Authority viz., the Commissioner of Customs, Chennai-II (Imports) has confirmed the demand of Customs duty [comprising Basic Customs Duty (BCD), Social Welfare Surcharge (SWS) and Integrated Goods and Services Tax (IGST)] in respect of re-import of certain goods apart from ordering confiscation of goods, redemption fine and penalties.
2. Brief, relevant and admitted facts as could be gathered upon hearing rival contentions and after going through the impugned Order-in-Original are that the Assessee is engaged in the business of providing logistics, transportation and supply chain management services to its customers located both within and outside India; is also holding valid Importer Exporter Code. The Assessee has
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
