CESTAT, Mumbai: Voluntarily Acceptance of Higher Value Exempts Importer From Confiscation Liability - (05 May 2022)
CUSTOMS
Customs, Excise & Service Tax Appellate Tribunal, Mumbai has reiterated that voluntarily acceptance of a higher value and willing to pay the customs duty at the enhanced rate would exempt the importer from liability of confiscation and redemption fine as per the Customs Act, 1962.
Tags : CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL CUSTOMS DUTY CUSTOMS ACT 1962 ENHANCED RATE REDEMPTION FINE
Share :
|