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Customs - Highlights / Catch Notes

Home Highlights November 2014 Year 2014 This

Exemption under Notification No.28/97 Cus. dt. 1.4.97 - ...


Penalty for Misrepresentation: Machinery Installed in Showroom Violates Notification No. 28/97 Cus; Section 114A Penalty Applies.

November 27, 2014

Case Laws     Customs     AT

Exemption under Notification No.28/97 Cus. dt. 1.4.97 - appellant installed the machineries in their show room without utilizing in the factory premises, is a clear case of misrepresentation and penalty of Section 114A of the said Act is imposable - AT

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