TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of CESTAT ruled in favor of the appellant regarding 17 previous Bills of Entry, finding that the test report from a later import (Bill of Entry No. 4199210) could not retroactively apply to earlier shipments where no samples were drawn. The Tribunal set aside the demand for customs duty, interest, penalties, and confiscation related to these 17 entries. However, the Tribunal upheld the duty demand for Bill of Entry No. 4199210, as testing confirmed the imported Polystyrene was in granular form (CTH 39031990) rather than powder form (CTH 39031910), making it ineligible for BCD exemption. The penalty imposed on the appellant's Director under Section 114AA was reduced from Rs.10,00,000 to Rs.1,00,000, proportionate to the duty involved in the single contested entry.
TaxTMI 
TaxTMI 
