No Customs Duty on Unreceived Goods: CESTAT Ruling

K.H. Leather Industries Private Limited Vs Commissioner of GST and Central Excise (CESTAT Chennai) Introduction: The case of K.H. Leather Industries Private Limited vs. Commissioner of GST and Central Excise, adjudicated by CESTAT Chennai, delves into the exemption of customs duty on goods not received by the importer. The tribunal’s ruling highlights the significance of accurate invoicing and the implications of clerical errors in customs documentation. Detailed Analysis: The appellant, an Export Oriented Unit (EOU) engaged in the manufacturing of leather shoes, held Central Excise regi...