Customs Duty, Redemption Fine and Penal Action can be Confirmed on Establishment that Customs Duty Paid on Raw Material Sent to Job Workers not Received by 100% EOU of Appellant: CESTAT

By Kalyani B. Nair - On June 26, 2023 11:30 am - 2 mins read

Customs Duty - Redemption Fine and Penal Action - Customs Duty Paid on Raw Material Sent to Job Workers - Customs Duty Paid on Raw Material - EOU of Appellant - CESTAT - Taxscan

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the customs duty, redemption fine and penal action can be confirmed on the establishment that customs duty paid on raw material sent to job workers not received by 100% Export Oriented Units (EOU) of the appellant. The appellant, Sun Pharmaceuticals…

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