https://www.taxtmi.com/caselaws?id=107712 Imported waste paper used in the manufacture of paperboard during the specified period was covered by the concessional customs regime under Notifications No. 17/2001-Cus. and 109/2001-Cus., read with Notification No. 56/2002-Cus. issued under the Customs Act. The later notification clarified that customs duty was not required to be paid on such imports when used in paperboard manufacture within the defined period. On that basis, the duty demand and penalty were treated as unsustainable for imports within the notified benefit. en-us Thu, 01 May 2003 00:00:00 +0530 Mon, 26 Mar 2012 11:20:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107712 Imported waste paper used in the manufacture of paperboard during the specified period was covered by the concessional customs regime under Notifications No. 17/2001-Cus. and 109/2001-Cus., read with Notification No. 56/2002-Cus. issued under the Customs Act. The later notification clarified that customs duty was not required to be paid on such imports when used in paperboard manufacture within the defined period. On that basis, the duty demand and penalty were treated as unsustainable for imports within the notified benefit. Case-Laws Customs Thu, 01 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107712