Mis-Declaration of Country of Origin in Bills of Entry is Immaterial towards Valuation: CESTAT quashes Penalty [Read Order]

CESTAT quashes penalty and noted that the mis-declaration of country of origin in bills of entry is immaterial towards valuation
CESTAT - CESTAT Ahmedabad - Mis Declaration of Country of Origin - Mis Declaration - TAXSCAN

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed penalty and noted that the mis-declaration of country of origin in bills of entry is immaterial towards valuation. The appeal was preferred against the order passed by the Commissioner (Appeals) wherein he upheld the classification of Rubber Processing Oil…

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