Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
Mis-declaration of goods - Even assuming that it is for an EOU, and there was change in transport mode still fact of non-declaration of the machinery in the bill of entry remains - confiscation and penalty confirmed - AT
Mis-declaration of goods - Even assuming that it is for an EOU, and there was change in transport mode still fact of non-declaration of the machinery in the bill of entry remains - confiscation and penalty confirmed - AT
Note: It is a system-generated summary and is for quick reference only.