Customs – Cestat Kolkata: Even if an importer has wrongly claimed the benefit of the exemption, it is for the department to find out the correct legal position and to allow or disallow the same – However, as Appellant’s involvement cannot be denied in respect of fraudulent import of vehicles declared as brand new vehicles, penalty is leviable, but the quantum reduced to @10% [Order attached]

20-Dec-2022 18:28:36