The court ruled that the 2019 taxation law, which reduced the pre-deposit requirement, could not be applied retrospectively
The High Court of Madras, upheld the Customs, Excise, and Service Tax Appellate Tribunal’s (CESTAT) pre-deposit condition in a customs duty drawback evasion case, citing the assessee’s prolonged delay and non-compliance. M. Vijay Anand,appellant-assessee, was found guilty of defrauding the Customs Department by misdeclaring goods to claim a higher duty drawback and was penalized. He…
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