The CESTAT quashed customs duty demand on 32mm TMT bars and observed that the Adjudicating Authority is not an expert
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed customs duty demand on 32mm TMT bars and observed that the Adjudicating Authority is not an expert. Entertaining a doubt as to whether the impugned goods were alloy steels or non-alloy steels and prime or secondary, the Revenue drew…
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