This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Third-Party Records Alone Cannot Prove Clandestine Receipt of Goods: CESTAT Delhi
Case Law Details
- Case Name
- Anant Steel Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Anant Steel Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, allowed the appeal filed by Anant Steel Pvt. Ltd. and set aside the penalty of ₹10 lakh imposed under Section 112(b) of the Customs Act, 1962. The penalty had been imposed on the allegation that the appellant had received M.S. Ingots clandestinely removed by M/s New Tech Abrasives Ltd. (NTAL), a Special Economic Zone unit, without payment of customs duty.
The case originated from an investigation by the Directorate General of Central Excise Intelligence (DGC...
