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CESTAT, Mumbai: Confiscation Order Can’t be Invoked Without Corroborating Evidence - (03 May 2022)

CUSTOMS

Customs, Excise & Service Tax Appellate Tribunal, Mumbai has ruled that an order of confiscation under section 111(m) of customs Act 1962, along with the consequential penalties under section 112 of Customs Act, 1962 cannot be invoked without corroborating evidence.

Tags : CUSTOMS   EXCISE & SERVICE TAX APPELLATE TRIBUNAL   SECTION 112   CUSTOMS ACT   1962  

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