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Case Law Details

Case Name : K. Natarajan Vs Commissioner of Customs (CESTAT Chennai)
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K. Natarajan Vs Commissioner of Customs (CESTAT Chennai) The Customs Excise and Service Tax Appellate Tribunal (CESTAT) Chennai recently addressed a case involving the imposition of a penalty under Section 112(a) of the Customs Act, 1962. The case, “K. Natarajan vs. Commissioner of Customs,” pertained to the import of Chinese mobile phones. 1. Background of the Case: The case revolves around the penalty proceedings initiated against the appellant under Section 112(a) of the Customs Act, 1962. The penalty in question amounted to Rs. 50,000. 2. Suspected Mis-Declaration of Goods: T...
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