https://www.taxtmi.com/caselaws?id=371061 The High Court set aside the Customs Excise and Service Tax Appellate Tribunal's judgment, emphasizing that declarations under Notification No. 40/2006-Cus and para 4.55.3 of the Handbook of Procedure relate to inputs used in manufacturing exported goods. The court remanded the case to the Tribunal to address the limitation issue and other pending matters, affirming the imposition of fines and penalties by the Commissioner of Customs for non-compliance with declaration requirements. en-us Mon, 26 Nov 2018 00:00:00 +0530 Mon, 24 Jun 2019 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371061 The High Court set aside the Customs Excise and Service Tax Appellate Tribunal's judgment, emphasizing that declarations under Notification No. 40/2006-Cus and para 4.55.3 of the Handbook of Procedure relate to inputs used in manufacturing exported goods. The court remanded the case to the Tribunal to address the limitation issue and other pending matters, affirming the imposition of fines and penalties by the Commissioner of Customs for non-compliance with declaration requirements. Case-Laws Customs Mon, 26 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371061