CESTAT rules confirmation of differential duty not proposed in SCN cannot be sustained
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that confirmation of differential duty not proposed in show cause notice ( SCN ) cannot be sustained. The appellant filed Bills of Entry for clearance of imported goods declared as “Sonalleve MR HIFU KIT (Accessories for MRI system)” declaring…
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