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Sale of Goods by Importer to Another not Legally Prohibited: CESTAT quashes Penalty

The CESTAT, Chennai bench has held that there is no prohibition on the selling of goods by the importer to another to attract proceedings under section 112(a) of the Customs Act, 1962. The department, under an impression that the appellant, M/s Freight Link Logistics, was trying to evade customs duty, initiated proceedings. Show cause notice…

Source Taxscan

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