Case Law Details
Case Name : Kumar Impex Vs Commissioner of Customs (CESTAT Mumbai)
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All CESTAT CESTAT Mumbai
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Kumar Impex Vs Commissioner of Customs (CESTAT Mumbai)
In the case of Kumar Impex Vs Commissioner of Customs, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Mumbai examined the possibility of imposing penalties and redemption fine on an importer when the bill of entry for the imported goods has been finally assessed at its declared value. This dispute arose following inconsistencies identified by the Customs department in the description and thickness of imported goods.
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