Home Case Index All Cases Customs Customs + AT Customs - 2012 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (10) TMI 43 - CESTAT, KOLKATABenefit of DEPB credit - allegation of overvaluation - Held that:- proceedings against the exporter were dropped by this Tribunal relying on orders of RAMMAPATI EXPORTS versus COMMISSIONER OF CUSTOMS (PORT), KOLKATA [2006 (8) TMI 16 - CESTAT, KOLKATA] - once the charge against the exporter itself does not survive, the question of aiding and abetting also does not survive - the so-called new material/evidence not being relatable or relevant as found to uphold the charge of over-valuation, leads to the setting aside of the impugned Order and the notice. - in favour of assessee.
|