Adjudicating Authority is not Expert: CESTAT quashes Customs Duty Demand on 32mm TMT Bars [Read Order]

The CESTAT quashed customs duty demand on 32mm TMT bars and observed that the Adjudicating Authority is not an expert
By Kalyani B. Nair - On February 6, 2024 7:03 pm - 2 mins read
CESTAT Chennai - Customs duty demand - TMT bars - Adjudicating Authority - 32mm steel bars - taxscan

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed customs duty demand on 32mm TMT bars and observed that the Adjudicating Authority is not an expert. Entertaining a doubt as to whether the impugned goods were alloy steels or non-alloy steels and prime or secondary, the Revenue drew…

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