Permission of Allowing Destruction of Duty Free Textile Machinery Plant without Authority of Customs Law will amount to Arbitrary Abatement of Leviable Customs duty: CESTAT [Read Order]

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the permission to allow the destruction of duty-free textile machinery plant without authority to arbitrary abatement of leviable customs duty.  Sheena Textiles Limited, the respondent-assessee was engaged in the manufacture of cotton terry towels, bath mats, bath rugs, carpets, curtains,…