Import Confiscation Invalid as Supplier Evidence Explained Quantity of Memory Modules: CESTAT Delhi

Criticallog India Private Limited Vs Commissioner of Customs (CESTAT Delhi) The dispute before the Customs Excise and Service Tax Appellate Tribunal Delhi arose from an appeal filed against an order dated 25.09.2024 passed by the Commissioner of Customs (Appeals). The appellate authority had partly allowed the appeal against the order dated 24.05.2024 issued by the Deputy Commissioner of Customs concerning the import of certain goods described as “Memory” and “Power Supply”. The appellant is a logistics company that imports spare parts for warranty replacement for specified customers. ...