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2024 (1) TMI 256 - CESTAT NEW DELHIPrayer for setting aside of imposition of redemption fine and penalty - over valued export goods - GST registration of the supplier is suspended - whether supplier is non-existent and no enquiry was conducted at the end of the supplier - HELD THAT:- As the supplier of the goods is issued invoices to the appellant paying GST and market survey was not done in proper manner, in that circumstances the impugned order is not sustainable and is accordingly set aside. In that circumstances, the goods are not liable for confiscation, accordingly, no redemption fine and penalty can be imposed upon the appellant. Appeal allowed.
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