https://www.taxtmi.com/caselaws?id=90837 The appellant successfully challenged show cause notices alleging non-qualification as "Actual users - Industrial" for importing lead concentrate without an industrial license for lead recovery. The appellant's industrial license permitted manufacturing lead products without specifying raw materials, and the parent Ministry acknowledged their lead concentrate use. Despite penalties imposed, the tribunal found no evidence disqualifying the appellant and determined the notices were time-barred due to the license's scope. Consequently, the tribunal ruled in favor of the appellant in all three cases, overturning penalties and providing appropriate relief. en-us Fri, 15 Jan 1999 00:00:00 +0530 Tue, 11 Oct 2011 18:24:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90837 The appellant successfully challenged show cause notices alleging non-qualification as "Actual users - Industrial" for importing lead concentrate without an industrial license for lead recovery. The appellant's industrial license permitted manufacturing lead products without specifying raw materials, and the parent Ministry acknowledged their lead concentrate use. Despite penalties imposed, the tribunal found no evidence disqualifying the appellant and determined the notices were time-barred due to the license's scope. Consequently, the tribunal ruled in favor of the appellant in all three cases, overturning penalties and providing appropriate relief. Case-Laws Customs Fri, 15 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90837