CESTAT Quashes SCN Demanding Custom Duty for Wrongly Availing Concessional Rate of Duty on Ground of Barred by Limitation [Read Order]

By Shabna Rahim - On July 21, 2023 4:00 pm - 2 mins read
CESTAT Quashes SCN Demanding Custom Duty - CESTAT - SCN - Custom Duty - CESTAT Quashes SCN Demanding Custom Duty for Wrongly Availing Concessional Rate - Taxscan

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the show cause notice demanding custom duty for wrongly availing concessional rate of duty on the ground of Limitation.  Ultrasonic Structural Systems Pvt. Ltd, the appellant assessee filed a Bill of Entry seeking clearance of goods by declaring it as ‘Non-Alloy…

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