CESTAT deletes penalty as statement lacked corroboration & was insufficient to sustain penalty

C. M. Abdul Razak Vs Commissioner of Customs (CESTAT Bangalore)

Comprehensive Analysis of C. M. Abdul Razak Vs Commissioner of Customs (CESTAT Bangalore): A Detailed Examination of Legal Precedents and Procedural Implications

Introduction: The legal saga of C. M. Abdul Razak vs Commissioner of Customs, as adjudicated by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Bangalore, provides a complex narrative involving the interception of

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