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Demand Fails as Undervaluation Not Proven & Extended Limitation Not Invokable in Stainless Steel Coil Imports Case: CESTAT

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The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside substantial customs duty demands and penalties and connected parties, holding that the allegations of undervaluation were not legally sustainable and that the entire proceedings were barred by limitation.  The bench has Somesh Arora (Judicial Member) and Satendra Vikram Singh…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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