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 The SC allowed the appeal and set aside the High Court's observation that the CESTAT had upheld an original finding that the appellant (CB) had advised the importer to mis-declare goods; the SC held the CESTAT determined the matter to be one of mis-classification rather than mis-declaration, and the adverse finding based on retracted statements was unsustainable. Consequently, the impugned adverse observation in paragraph 6 of the High Court order was declared incorrect and the adjudicatory conclusion that the appellant induced mis-declaration was quashed. The appeal was disposed of in favor of the appellant, with the contested finding removed and no further penalty sustained.
TaxTMI 
TaxTMI 
