The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai held that charges on undervaluation and misdeclaration of goods are not sustainable in the absence of corroborative evidence. Shri Hormaz Daruwalla appeared for the Appellant and Shri R.K. Dwivedy appeared for the Respondent. The appellant, M/s My dream Properties Pvt. Ltd had imported the goods,…
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