Customs Duty Demand on Procurement of Capital Goods without Verifying Relevant Provisions Relating to Warehousing under Customs Act: CESTAT Directs Re-adjudication [Read Order]

By Shabna Rahim - On November 8, 2023 5:00 pm - 2 mins read
Customs Duty Demand - Procurement of Capital Goods - Verifying Relevant Provisions - Warehousing - Customs Act - CESTAT - Re-adjudication - taxscan

The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed re-adjudication for the customs duty demand on the procurement of capital goods without verifying the relevant provisions which were related to warehousing under the Customs Act,1962.  Top Forty Suspension (P) Ltd, the appellant assessee is a 100% Export Oriented Unit (EOU)…

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