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Case Law Details

Case Name : Veera Fragrance Pvt Ltd Vs Commissioner of Customs (CESTAT Delhi)
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Veera Fragrance Pvt Ltd Vs Commissioner of Customs (CESTAT Delhi)

CESTAT Delhi held that change of name from “safranal” to K-100 does not amount to be an act of mis-declaration as there is no evidence of evasion of customs duty.

Facts- The appellant M/s.Veera Fragrances Pvt. Ltd. is a manufacturer of Aromatic Compounds and was importing aromatic chemicals for perfumery preparation from Givaudan, Switzerland. Mr. Vaibhav Jain-another appellant is the Director of M/s. Ve

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