CESTAT Upholds Confiscation & Penalties for Diversion of Imported Fabrics

Himachal Fashion Private Limited Vs Commissioner of Customs (CESTAT Delhi)

The recent decision of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in the case of Himachal Fashion Pvt Ltd versus Commissioner of Customs (CESTAT Delhi) addresses the issue of diverted imported fabrics. The appellant, Himachal Fashion Pvt Ltd, faced penalties and confiscation under the Customs Act for allegedly selling fabrics meant for export in the open market. This article provides a detailed analysis of the case and the tribun

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