Demand of Customs Duty after Verification of Burden of Proof: CESTAT quashes Allegation of Smuggling of Computer Parts [Read Order]

Demand of Customs Duty - Demand - verification of burden of proof-Customs Duty - CESTAT - allegation of smuggling of computer parts - taxscan

The Mumbai bench of Customs, Excise and Service Tax Appellate Tribunal quashed the appeal by the Commissioner of Customs, Air Special Cargo (The Appellant) demanding Customs Duty and Penalty for smuggling computer parts as per Section 28 of the Customs Act, 1962 from Deepak Dilani (The Respondent) as required documents were not submitted. In an…

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