CESTAT, Mumbai: Confiscation Order Can’t be Invoked Without Corroborating Evidence - 03.05.2022

Customs, Excise & Service Tax Appellate Tribunal, Mumbai has ruled that an order of confiscation under section 111(m) of customs Act 1962, along with the consequential penalties under section 112 of Customs Act, 1962 cannot be invoked without corroborating evidence.

Tags : Customs Excise & Service Tax Appellate Tribunal section 112 Customs Act 1962

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