The Principal Bench of New Delhi Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that documents stating the name of the importer become valid when the statement u/s 138 B of the Customs Act, 1962 turns irrelevant. The Appellants were represented by Shri Sansar Chand and Shri Mohinder Singh and the Respondent was…
Source Taxscan
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