CESTAT Dismisses Appeal Alleging Non-Adherence to CBEC Circular in Shipping Bill Conversion

Principal Commissioner of Customs (ACC) Vs Contemporary Leather Pvt. Ltd. (CESTAT Chennai)

Introduction: The recent case of “Principal Commissioner of Customs vs. Contemporary Leather Pvt. Ltd.” heard by CESTAT Chennai delves into allegations of failure to adhere to examination norms prescribed under CBEC Circular during the conversion of shipping bills. The appeal, filed by the Department, was dismissed by the Tribunal, prompting a closer examination of the underlying issues.

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