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    <title>2003 (6) TMI 400 - CESTAT,  KOLKATA</title>
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    <description>The Tribunal confirmed a duty demand of Rs. 9,36,518.00 on the appellants for a shortage of LAM coke but set aside the penalty and order for recovery of interest under the Customs Act. The appellants&#039; plea for remission of duty and limitation period defense were rejected. The Tribunal found no suppression of facts justifying an unlimited period for the demand. The imposition of penalty under Section 112(a) was deemed inappropriate as the goods were not improperly imported. Recovery of interest under Section 28AA was set aside due to retrospective application issues.</description>
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    <pubDate>Tue, 10 Jun 2003 00:00:00 +0530</pubDate>
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      <title>2003 (6) TMI 400 - CESTAT,  KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=109874</link>
      <description>The Tribunal confirmed a duty demand of Rs. 9,36,518.00 on the appellants for a shortage of LAM coke but set aside the penalty and order for recovery of interest under the Customs Act. The appellants&#039; plea for remission of duty and limitation period defense were rejected. The Tribunal found no suppression of facts justifying an unlimited period for the demand. The imposition of penalty under Section 112(a) was deemed inappropriate as the goods were not improperly imported. Recovery of interest under Section 28AA was set aside due to retrospective application issues.</description>
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      <pubDate>Tue, 10 Jun 2003 00:00:00 +0530</pubDate>
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