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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  

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