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International Law Office

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ILO publishes a series of legal Newsletters which provide expert legal commentary in the form of concise, regular news updates. The Newsletters are written in collaboration with over 500 of the world's leading experts and cover more than 100 jurisdictions.

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Trade & Customs

The Customs, Excise and Service Tax Appellate Tribunal recently observed that when an appellant discharges its duty liability as a 100% export-oriented unit, it is no longer entitled to claim the benefits available to such a unit. However, the benefits available to a domestic tariff area unit would now become available to the appellant. Accordingly, the appellant was allowed to file shipping bills under the drawback claim.

In a recent High Court case, the appellant – a manufacturer of iron, steel and allied products – imported certain raw materials classified under a customs tariff heading that deemed them exempt from customs duty. However, at the time of import, while provisionally assessing the goods, the superintendent of customs changed the classification of imported goods, which resulted in a 5% increase in duty liability.

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For more information, please contact:

Tom Gillett, Manager 
International Law Office 
New Hibernia House 
Winchester Walk 
London Bridge 
London, SE1 9AG 
United Kingdom

Tel: +44 20 7234 0606
Fax: +44 20 7234 0808
Email: tgillett@internationallawoffice.com