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Case Law Details

Case Name : Hardex Vs Commissioner of Customs (CESTAT Bangalore)
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Hardex Vs Commissioner of Customs (CESTAT Bangalore)

CESTAT Bangalore held that order of the lower authorities directing absolute confiscation and allowing redemption solely to re-export on payment of redemption fine and penalty is without any merit.

Facts- The appellant had filed a Bill of Entry for clearance of the imported good viz. industrial composite solvent by declaring its classification under CTH 38140010 which corresponds to the Heading ‘organic solvents and th

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