The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside a customs duty demand and associated penalties, holding that allegations of undervaluation and misdeclaration cannot be sustained when they are based solely on extrapolation from a different import transaction. The bench of Dr. Rachna Gupta (Judicial Member) and…
Membership Required
Already a member? Log in here
