LDT not Relevant Factor to Determine Assessable Value of Goods: CESTAT Quashes Differential Duty Demand [Read Order]

LDT - Relevant Factor - Determine Assessable Value of Goods - CESTAT - Differential Duty Demand - Taxscan

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed differential duty demand and observed that the Light Displacement Tonnage (LDT) not relevant factor to determine assessable value of goods The appellant, Hussain Sheth Ispat, declared the LDT of the vessel in the Bill of Entry which was assessed provisionally under…

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