Customs LAw
Read why Bombay HC held that Article 24 of AIFTA did not deprive customs authorities to issue show cause notices
The petitioner, Purple Products, imported Tin Ingots manufactured from Malaysia, with a valid Certificate of Origin and based on such certification, it claimed and availed benefits under Customs Exemption Notification No. 46 of 2011, dated 1-6-2011, from time to time.
Claiming Refund Sans Challenge to Assessment in Customs Law: The Controversy Explained
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 4