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CESTAT, Mumbai: Enhancement of Value Cannot be Ground to Invoke Penal Provisions/Confiscation - (13 Apr 2022)

CUSTOMS

Customs, Excise & Service Tax Appellate Tribunal, Mumbai has observed enhancement of value cannot be a ground on voluntary statement to invoke penal provisions/confiscation.

Tags : CUSTOMS   EXCISE & SERVICE TAX APPELLATE TRIBUNAL   VOLUNTARY STATEMENT   PENAL PROVISIONS  

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