Foreign Goods once Imported and Cleared for Home Consumption not subject to Self-Assessment Subsequently: CESTAT [Read Order]

The Customs, Central Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata bench has held that the foreign goods cannot be subject to self-assessment under section 17 of the Customs Act, 1962 after the same was imported and cleared for home consumption. The Directorate of Revenue Intelligence received information and intercepted seven trucks with Betel nuts […]
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