Goods to Iran delivered in UAE: CESTAT holds Exporter not liable for ‘Change of Landing Port’ Instructions by Importer, Quashes Penalty

By Taxscan Team - On July 14, 2022 9:56 am - 2 mins read
Goods - CESTAT - Exporter - Landing Port - Instructions - Importer - Penalty - taxscan

While quashing the order for confiscation and penalty against the importer, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that the exporter is not responsible for the instructions given by the importer regarding the change in the port after the issuance of a “Let Export Order” by the customs authority….

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