2025 (1) TMI 791

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..... cargo of the importer - Amount accrued to CONCOR under Section 150(2)(d) of the Customs Act, 1962 - consideration for the provision of storage and warehousing services or not - it was held by CESTAT that 'the issue whether the service tax can be demanded on the sale proceeds of the auction of the abandoned imported goods is no longer res integra and has been decided in favour of the assessee a .....

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