CESTAT has ruled that the the assessee had requested for mutilation of the said quantity of goods before home clearance which demonstrates the bonafide intent of the assessee
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has ruled that the confiscation of goods on the non-payment of customs duty cannot be justified solely on the basis of accusations by the Revenue. For such confiscation to stand, corroborative evidence is necessary. The two member bench observed that the assesse’s actions did…
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