Importer is Precluded from Challenging Enhancement on Voluntary Acceptance Enhancement: CESTAT allows Customs Appeal [Read Order]
Allowing a customs appeal, the CESTAT ruled that an importer is precluded from challenging enhancement on voluntary acceptance enhancement
By Kalyani B. Nair - On January 2, 2024 7:45 pm - 2 mins read
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed a customs appeal and observed that an importer is precluded from challenging enhancement on voluntary acceptance enhancement. The respondent imported Aluminium Scrap by filing 35 bills of entries at ICD Palwal and self-assessed the duty. The Bills of entries were assessed…
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