CESTAT-Penalty u/s 114A of Customs Act not permissible in the Absence of Evidence

BORN IN INDIA I SERVED FROM INDIA I TO THE GLOBE   Dated: 28.11.2022 CESTAT-Penalty u/s 114A of Customs Act not permissible in the Absence of Evidence The Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that penalty u/s 114A of the Customs Act,1962 is not permissible in the …

CESTAT allows benefit of Exemption from Additional Duties of Customs-Lenovo India

BORN IN INDIA I SERVED FROM INDIA I TO THE GLOBE   Dated: 16.11.2022 CESTAT allows benefit of Exemption from Additional Duties of Customs to Hard Disk drives-Lenovo India   M/s Lenovo India Pvt Ltd, the petitioner challenged the intent of customs authorities to deny them the benefit of exemption from additional duties of customs …

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