The Customs Excise & Service Tax Applellate Tribunal ( CESTAT ) upheld the Confiscation and Penalties Imposed Under Customs Act, 1962 as the imported fabrics under advance authorisation were diverted for sale in open market. M/s Himachal Fashion Pvt Ltd. ( M/s. Candex Chemical Fibres Company Pvt. Ltd., the appellant ) against the Order-in-Original wherein…
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