The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh has set aside confiscation and penalties holding that the customs department failed to prove that imported goods declared as Heavy Melting Scrap (HMS) were actually restricted second-hand drill pipes. The bench of S. S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member) has observed…
Membership Required
Already a member? Log in here
