Allowed
Grasim Industries Ltd. v. Customs Ahmedabad
CESTATC/10615/2023
Case brief
AI extract
What is this about?
The Customs Appellate Tribunal allowed an appeal by Grasim Industries Ltd, setting aside the impugned order that denied the benefit of the RoDTEP scheme. The Tribunal held that incorrectly marking the column in the shipping bill (column I instead of D) was an error, but did not justify a complete denial of the scheme benefit.
What did the court decide?
Impugned order set aside; appeal allowed with consequential relief.