The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that importer is liable for making forged imports. And penalty under section 114 A was charged against the importer. Shri S.C. Jain Advocate appeared for the Appellant and Shri Rakesh Kumar appeared for the Department. In the instant case,2 appeals assailing…
Source Taxscan
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