The CESTAT held that denial of the request for mutilation is unsustainable as the assessee does not get the opportunity for the same before shipment
The Bangalore bench of the Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) directed to release of the Confiscated Goods Which were cleared as HMS Scrap without Proper Mutilation. The CESTAT directed to conduct the effective mutilation under the supervision of the Customs Authority. A P Steel Re-Rolling Mills Ltd, the Appellant had…
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