CESTAT quashes Penalty imposed u/s 114(ii) of Customs Act citing lack of Intent to Export Semi-finished Leather [Read Order]

CESTAT - Penalty - Customs Act citing lack - Intent to Export Semi-finished Leather - taxscann

The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has overturned a penalty imposed under Section 114(ii) of the Customs Act, 1962, on an exporter for allegedly attempting to export semi-finished leather disguised as finished leather. The case involved M/s. Sri Vijayalakshmi Leathers, a leather exporter based in Chennai. The dispute arose when…

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