Verification to be Initiated from Issuing Authority when Certification Suspected to be Faulty: CESTAT quashes Confiscation of Rough Diamonds [Read Order]

Verification - Initiated - Issuing - Authority - Certification - Suspected - Faulty - CESTAT - quashes - Confiscation - Rough Diamonds - taxscan

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed confiscation of rough diamonds and observed that the verification to be initiated from issuing authority when certification suspected to be faulty. The appeals have been preferred by M/s Hari Darshan Exports Pvt Ltd and Dinesh Dhola against the order1 of first…

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