The imported goods cannot be confiscated under Section 111(m) because of a wrong classification or claim of an ineligible exemption notification
The Delhi bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that imported goods cannot be confiscated under Section 111(m) of the Customs Act, 1962 for wrong classification or ineligible exemption claims. The importer claims to be an actual user of aluminium scrap registered as such with the Rajasthan State…
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