Case Law Details
Case Name : Sunny Sales Vs Commissioner of Customs (Port) (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 76862 of 2019
Date of Judgement/Order : 09/10/2024
Related Assessment Year :
Courts :
All CESTAT CESTAT Kolkata
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Sunny Sales Vs Commissioner of Customs (Port) (CESTAT Kolkata)
Conclusion: Penalty imposed under Section 114AA of the Customs Act was quashed as declared value in bills of entry could not be rejected relying on proforma invoice and demands could not be raised without challenging the assessment orders.
Hel Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.