ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 09.05.2025
CESTAT Chennai Upholds TPS Exemption
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai Bench, dismissed an appeal filed by the Commissioner of Customs (Airport & Aircargo), Chennai, and upheld the Order-in-Original allowing M/s. Sunstar Overseas Ltd. to claim duty exemption under the Target Plus Scheme (TPS) for the import of plastic granules.
Case Background
- Importer/Respondent: M/s. Sunstar Overseas Ltd., New Delhi
- Exported Goods: Rice and spices
- Imported Goods: Plastic granules under Notification No. 32/2005-Cus dated 08.04.2005 (TPS Benefit)
- Allegation: Customs claimed that plastic granules were not directly related to exported items (rice/spices) and thus not eligible for TPS exemption due to lack of “broad nexus”
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Chennai
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