https://www.taxtmi.com/caselaws?id=107121 The Tribunal set aside the Customs Department's duty demand on ex-bond Bills of Entry for home consumption, ruling in favor of the Public Sector Petroleum Unit. The Commissioner's reliance on the date of removal at Tap Off Points for duty determination was rejected due to insufficient evidence showing the TOPs were not bonded warehouses. The Tribunal emphasized the need for evidence regarding customs status and overturned the penalty imposed under Section 114A of the Customs Act, granting consequential relief to the appellant. en-us Wed, 11 Dec 2002 00:00:00 +0530 Sat, 17 Mar 2012 17:24:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107121 The Tribunal set aside the Customs Department's duty demand on ex-bond Bills of Entry for home consumption, ruling in favor of the Public Sector Petroleum Unit. The Commissioner's reliance on the date of removal at Tap Off Points for duty determination was rejected due to insufficient evidence showing the TOPs were not bonded warehouses. The Tribunal emphasized the need for evidence regarding customs status and overturned the penalty imposed under Section 114A of the Customs Act, granting consequential relief to the appellant. Case-Laws Customs Wed, 11 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107121