https://www.taxtmi.com/caselaws?id=107928 The Appellate Tribunal upheld the Commissioner's decision regarding the import of coal under a special ad-hoc exemption notification for thermal power stations in Tamilnadu. The Tribunal found that the imported coal met the criteria of "good quality coal" as per the notification, emphasizing the lack of evidence proving poor quality. All five stay applications were rejected, and the appeal hearing was expedited. The judgment underscored the significance of complying with notification terms and the necessity of clear evidence to contest compliance with specified standards. en-us Wed, 03 Sep 2003 00:00:00 +0530 Tue, 27 Mar 2012 17:40:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107928 The Appellate Tribunal upheld the Commissioner's decision regarding the import of coal under a special ad-hoc exemption notification for thermal power stations in Tamilnadu. The Tribunal found that the imported coal met the criteria of "good quality coal" as per the notification, emphasizing the lack of evidence proving poor quality. All five stay applications were rejected, and the appeal hearing was expedited. The judgment underscored the significance of complying with notification terms and the necessity of clear evidence to contest compliance with specified standards. Case-Laws Customs Wed, 03 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107928