The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai has dismissed an appeal which had sought reassessment of 56 Bills of Entry filed in 2015 for import of mobile handsets in order to claim a lower countervailing duty (CVD) of 1% under Notification No. 12/2012-CE. The reassessment was sought in December 2019—over four years…
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