CESTAT Orders Release of Export Goods for Lack of Basis for Seizure

Happy Gems Vs Commissioner of Custom (CESTAT Mumbai)

Mumbai: The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, has set aside an order by the Commissioner of Customs that had confiscated an export consignment belonging to Happy Gems and imposed penalties. The tribunal ruled that the confiscation was not justified as the physical examination of the goods, which had been detained on suspicion, confirmed they matched the details in the shipping bill.

The case involve

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