Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
The CESTAT held that the imported 'JOSS Powder (Wood Powder for making incense sticks)' was correctly described by the appellant in the Bills of Entry under Chapter Heading 4405, though classified under the same. As there was no mis-declaration or suppression of facts, the extended period of limitation could not be invoked. Consequently, the appeal was allowed.
The CESTAT held that the imported 'JOSS Powder (Wood Powder for making incense sticks)' was correctly described by the appellant in the Bills of Entry under Chapter Heading 4405, though classified under the same. As there was no mis-declaration or suppression of facts, the extended period of limitation could not be invoked. Consequently, the appeal was allowed.
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