CESTAT Quashes Customs Duty Demand on Import of Tractor Parts on ground of Non-Suppression of Transaction Value [Read Order]

By Shabna Rahim - On November 1, 2023 11:45 am - 2 mins read
CESTAT - Customs Duty Demand - Import of Tractor Parts - Non-Suppression - Non-Suppression of Transaction Value - taxscabn

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the Customs duty demand on the import of tractor parts on the grounds of non-suppression of the transaction value.  Himalaya Tractor Company, the appellant assessee was a registered partnership firm that imported tractor parts in lots from China the assessee filed…

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