SCN Demanding Customs Duty cannot be issued without investigating fact on mismatch in declared Value: CESTAT uphold order dropping proceeding against Import of Poppy Seed [Read Order]

The CESTAT invalidated the customs duty demand issued without conducting a proper investigation

By Yogitha S. Yogesh - On January 14, 2024 12:03 pm - 2 mins read

SCN Demanding Customs Duty - investigating fact - mismatch -CESTAT - proceeding - Import of Poppy Seed - TAXSCAN

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) upheld the order dropping the proceeding against the import of poppy seed. The show cause notice (SCN) was issued demanding customs duty cannot be issued without investigating facts of mismatch in declared value. M/s. Sawetri Trading Company, the respondents imported ‘Poppy Seeds’. After…

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