The CESTAT set aside penalty as there was no proof of mala fide and wilful misrepresentation by customs broker
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside penalty as there was no proof of mala fide and wilful misrepresentation by customs broker. During these proceedings it was found that M/s. Access World Wide Cargo knowing very well that the exporter was not eligible for drawback had filed…
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