The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh has reduced the redemption fine and penalty imposed in a dispute concerning the alleged misdeclaration of imported scrap consignments. The bench of S.S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member) has observed that the goods indeed consisted of scrap mixed with pipe cuttings,…
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