Tag:

bills of entry

Declared Value In Bills Of Entry Can’t Be Rejected Based On Proforma Invoice: CESTAT Quashes Section 114AA Penalty 

The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has quashed the penalty under Section 114AA of the Customs Act and...

Customs Duty Exemption Benefit Claim In Bills Of Entry Doesn’t Amount To Mis-Declaration: CESTAT

The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that claiming the benefit of customs duty exemption in the...