CESTAT Quashes Customs Duty Demand on undervaluation of Plastic Granules or Flakes Powder on ground of Absence of Corroborative Evidence [Read Order]

CESTAT - Customs Duty Demand - Plastic Granules - Flakes Powder - CESTAT Quashes Customs Duty Demand - Corroborative Evidence - taxscan

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the customs duty demand on the undervaluation of plastic granules or flakes of powder on the grounds of the absence of corroborative evidence.  Prakash Parekh, the appellant assessee was located in the Special Economic Zone (SEZ) and engaged in the manufacturing…

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