Section 111(m) of Customs Act, can be invoked only upon material particulars being declared and is detriment in addition to duty liability determined: CESTAT [Read Order]

By Antony Berli - On October 26, 2023 2:30 pm - 2 mins read

Section 111(m) of Customs Act - material particulars being declared addition to duty liability - CESTAT - taxscan

The Mumbai bench of Customs, Excise and Service Tax Appellate Tribunal held that Section 111(m) of Customs Act, 1994 could only be invoked only upon material particulars being declared and was a detriment in addition to the duty liability determined and dismissed the appeal by Shashi Dhawal Hydraulics Pvt Ltd (The Appellant) against Commissioner of…

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