The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that a valid Pre-Shipment Inspection Certificate (PSIC) cannot be retrospectively invalidated through a Directorate General of Foreign Trade (DGFT) Office Memorandum, while setting aside confiscation, redemption fine and penalty imposed on an importer of ferrous scrap. The bench of S….
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DGFT Office Memorandum Can’t Retrospectively Invalidate Valid PSIC; No Misdeclaration in UAE Scrap Imports: CESTAT
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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