Case Law Details
Case Name : Ajanta Pharma Ltd. Vs Commissioner of Customs (Air Cargo Export) (CESTAT Mumbai)
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All CESTAT CESTAT Mumbai
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Ajanta Pharma Ltd. Vs Commissioner of Customs (Air Cargo Export) (CESTAT Mumbai)
Summary: The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Mumbai set aside a penalty of ₹2,00,000 imposed on Ajanta Pharma Ltd. under Section 117 of the Customs Act, 1962, in connection with alleged mis-declaration of goods in airway bills. The penalty had been levied by customs authorities for describing pharmaceutical products as “medical apparatus” in airway bills related to 43 consignments exported between 11 September 2018 and 10 March 2021.
According to the show-cause notice, the goods e...
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Author Bio
I want to know how to file dri appeal against penalty raised under section 127