The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Mumbai has set asides an order for recovery of duty since no evidence, other than conjecture about the conspiracy to disassemble branded products. The assessees, M/s Arigato and Obligado Merchandise Pvt Ltd, M/s Ankit Enterprises, and M/s Harshul Enterprises import television sets, video compact disc (VCD)…
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