Minor Increase or Decrease in Weight than Import Invoice Calculated Based Theoretical Weight is Allowable, No Modification Necessitated on Import Documents: CESTAT [Read Order]

Minor -Increase - Decrease - Weight - Import- Invoice - - Modification -Necessitated - Import -Documents- CESTAT-taxscan

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no modification is necessitated on import documents for minor increase or decrease in weight than import invoice calculated based on theoretical weight is allowable.            On carrying out the weight of H.R. steel plates it was found that…

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