The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that mis declaration of origin being an issue technical in nature does not seem to form any implication towards the revenue. The bench of Ramesh Nair (Judicial Member) and C. L. Mahar (Technical Member) has observed that mis-declaration of origin being an issue technical in nature does not seem to...
