Explanation given on ground of illness for Condonation on Appeal will not sustain without any Cogent Evidence: CESTAT [Read Order]

Condonation - cogent evidence - CESTAT - taxscan

In a ruling against Mannat international, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi principal bench has held that explanation given on the ground of illness for the condonation on appeal will not sustain without any cogent evidence. The appellant declared the goods imported by him to be “polyester knitted fabric of different…

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