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2019 (1) TMI 1798 - CESTAT ALLAHABADEvasion of SAD - warehousing of goods with intent to evade Additional Duty of Customs leviable under Sub-section (5) of Section 3 of Customs Tariff Act, 1975 - HELD THAT:- There are no reason to interfere in the impugned order inasmuch as this Tribunal has already held in the case of M/S LLOYD ELECTRIC & ENGINEERING LTD., ZAMIL AIR CONDITIONERS PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX [2018 (3) TMI 567 - CESTAT ALLAHABAD] that the present appellants were helping the importers in evasion of said SAD by allowing them to warehouse goods in their warehouse and subsequently allowing clearances of the same without payment of said SAD. Appeal dismissed - decided againsy appellant.
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