Madras HC Denies Exemption Benefit on Imports Made Prior to Registration Under Customs Rules - 28.01.2020

Madras High Court has denied the exemption benefit on imports made before the registration under Rules 3 and 4 of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. The Court has further observed that there is no justification for the learned Tribunal to hold that these Rules are only procedural or directory in nature and could be applied for the import made at a prior point of time.

Tags : Madras High Court Exemption Benefit Custom Rules

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