Seshasayee Paper and Boards Ltd. Versus Commissioner of Central Excise, Salem - Customs - Case Laws

Seshasayee Paper and Boards Ltd. Versus Commissioner of Central Excise, Salem - Customs - CESTAT CHENNAI - Tri - Misdeclaration of Goods Goods declared as Industrial salt chemical grade but actually found as fertilizer grade potassium chloride - Waiver of pre-deposit of penalties u/s 114(i) and u/s 114 AA of the Customs Act, 1962 Assessee contended that the goods were consigned to the address of the applicant s sister - Held that - There is no material available that the applicant has ta................................... Customs - Case Laws