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Case Law Details

Case Name : Ceramic Tableware Pvt. Limited Vs Commissioner of Customs (CESTAT Delhi)
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Ceramic Tableware Pvt. Limited Vs Commissioner of Customs (CESTAT Delhi)

Introduction: The case of Ceramic Tableware Pvt. Ltd. vs Commissioner of Customs reached the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Delhi. The core issue involved redemption fine and penalties under Sections 112(a)(ii) and 114AA. The appellant, a ceramic tableware manufacturer, faced allegations of misclassification due to a clerical error in the Bill of Entry. This article delves into the detailed analysis of the c

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