https://www.taxtmi.com/highlights?id=55057 Levy of ADD - imported stainless steel CR Coils having width less than 1280 mm - The act of re-export of the goods subsequent to import by mis-declaring/non-declaring the width cannot obliterate the said act or omission - Demand of duty confirmed - Commissioner (Appeals), however, without issuing any notice or providing any opportunity to the appellant directed confiscation under Section 111(m) of the Customs Act, 1962. - Consequently, the confiscation under Section 111(o) cannot be sustained. - AT en-us Thu, 08 Oct 2020 11:45:14 +0530 Thu, 08 Oct 2020 11:45:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55057 Levy of ADD - imported stainless steel CR Coils having width less than 1280 mm - The act of re-export of the goods subsequent to import by mis-declaring/non-declaring the width cannot obliterate the said act or omission - Demand of duty confirmed - Commissioner (Appeals), however, without issuing any notice or providing any opportunity to the appellant directed confiscation under Section 111(m) of the Customs Act, 1962. - Consequently, the confiscation under Section 111(o) cannot be sustained. - AT Highlights Customs Thu, 08 Oct 2020 11:45:14 +0530 https://www.taxtmi.com/highlights?id=55057