Madras HC denies Exemption benefit on Imports made prior to Registration under Customs Rules [Read Judgment]

The Madras High Court has denied the exemption benefit on imports made before the registration under customs rules. The Assessee M/s.Medreich Sterilab Limited holding that Rules 3 and 4 of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 were only procedural in nature and therefore, though […]

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