Audit on Selected Basis Undermines Purpose of Departmental Audit: CESTAT quashes Customs Duty Demand [Read Order]

Audit on Selected Basis Undermines Purpose of Departmental Audit: CESTAT quashes Customs Duty Demand

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed customs duty demand and observed that the audit on selected basis undermines purpose of departmental audit. The appellant, Fiberweb India Ltd, is 100% EOU engaged in the manufacture of Polypropylene Spun Bond Non-Woven Fabrics. They imported raw-material “Polypropylene” from Singapore for…

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