Redemption Fine and Penalty Overturned Due to Improper Market Survey on Overvalued Exports, GST Invoices Issued.

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....Prayer for setting aside of imposition of redemption fine and penalty - over valued export goods - As the supplier of the goods is issued invoices to the appellant paying GST and market survey was not done in proper manner, in that circumstances the impugned order is not sustainable and is accordingly set aside. - AT....