Clearance made against CT-3 provided by the consignee of the ...
Consignor liable for duty due to delayed re-warehousing certificate despite consignee's CT-3 clearance.
May 16, 2017
Case Laws Central Excise AT
Clearance made against CT-3 provided by the consignee of the goods - demand on the ground that the appellants have not produced the re-warehousing certificate in time - The duty can be demanded from the consignor under this procedure - AT
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