https://www.taxtmi.com/caselaws?id=372028 The Appellate Tribunal CESTAT Kolkata addressed the mis-declaration of the country of origin in export documents by M/s. Black Stone Overseas Private Limited, leading to the availing of export incentives. The Tribunal set aside the penalties imposed on the company and its Director, considering the return of incentives, lack of specific evidence for penalties, and the Director's conduct in waiving penalties under the Customs Act. The appeals were disposed of, emphasizing fairness and legal principles in the adjudication process. en-us Fri, 14 Sep 2018 00:00:00 +0530 Mon, 17 Dec 2018 06:36:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372028 The Appellate Tribunal CESTAT Kolkata addressed the mis-declaration of the country of origin in export documents by M/s. Black Stone Overseas Private Limited, leading to the availing of export incentives. The Tribunal set aside the penalties imposed on the company and its Director, considering the return of incentives, lack of specific evidence for penalties, and the Director's conduct in waiving penalties under the Customs Act. The appeals were disposed of, emphasizing fairness and legal principles in the adjudication process. Case-Laws Customs Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372028