The authorities, invoking the extended period of limitation, claimed that the appellant had made a misdeclaration
The Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) Bangalore, in the case of M.S. Clothing Company, has set aside the penalty imposed under Section 111(m) of the Customs Act, 1962, concerning an alleged misdeclaration. The Tribunal, comprising R. Bhagya Devi, Member (Technical), ruled that while the appellant, M.S. Clothing Company, was liable…
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