Appellant cannot be Worse off by Reason of Filing Appeal: CESTAT allows Re-Credit of Customs Duty in Advance Authorisation Scrips [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed re-credit of customs duty in the advance authorisation strips and commented that the appellant cannot be worse off by reason of filing an appeal.
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed re-credit of customs duty in the advance authorisation strips and commented that the appellant cannot be worse off by reason of filing an appeal. After personal hearing, the Adjudicating Authority held that there is no offence committed by the appellant and…
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