Mis-declaration cannot be alleged with Incomplete Evidence & Violation of Natural Justice

Lexus Paints And Coating Vs C.C.-Mundra (CESTAT Ahmedabad) Introduction: In a case before the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Ahmedabad, the allegations of mis-declaration were challenged by the appellant. The CESTAT concluded that allegations of mis-declaration cannot be upheld without complete evidence and when there has been a violation of the principles of natural justice. Background of the Case: The appellant in this case had filed two Shipping Bills for the export of Iron Oxide to Saudi Arabia. The appellant had classified the export product under Tariff...