Case Law Details
Case Name : Amglo Resources Pvt Ltd Vs C.C. Ahmedabad (CESTAT Ahmedabad)
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All CESTAT CESTAT Ahmedabad
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Amglo Resources Pvt Ltd Vs C.C. Ahmedabad (CESTAT Ahmedabad)
CESTAT Ahmedabad held that penalty under section 114AA of the Customs Act, 1962 unsustainable as alleged mis-declaration of country of origin not proved by the department.
Facts- The main issue in the present case relates to country of origin of The case of the department is that the Appellant herein had mis- declared the country of origin of goods as Zambia instead of Iran. It is relevant to note that the presen
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