No violation of Statutory Provisions in Import of Hazardous Materials: CESTAT sets aside Penalty u/s 114 AA [Read Order]

No violation of statutory provision of Pollution and Hazardous materials in the imported consignment of waste Paper
CESTAT - Hazardous Materials import - Statutory provisions - Pollution regulations - taxscan

The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) set aside the penalty under Section 114 AA, ruling that there was no violation of statutory provisions regarding pollution and hazardous materials in the imported consignment of waste paper. The appellants have filed the present appeal being aggrieved by the…

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