https://www.taxtmi.com/caselaws?id=110350 The Tribunal ruled in favor of the appellants in a case concerning a differential duty demand on imported goods. The Tribunal held that the demand was not sustainable as the appellants complied with the notification's conditions and there was no evidence of diversion of the imported quantity. Additionally, the Tribunal interpreted the Consumption Certificate to mean the quantity delivered across the Customs barrier, supporting the appellants' position. Comparing the case with a previous decision, the Tribunal found no evidence of misuse or diversion of goods, leading to the appeal being allowed in favor of the appellants. en-us Wed, 29 Oct 2003 00:00:00 +0530 Mon, 16 Apr 2012 14:03:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110350 The Tribunal ruled in favor of the appellants in a case concerning a differential duty demand on imported goods. The Tribunal held that the demand was not sustainable as the appellants complied with the notification's conditions and there was no evidence of diversion of the imported quantity. Additionally, the Tribunal interpreted the Consumption Certificate to mean the quantity delivered across the Customs barrier, supporting the appellants' position. Comparing the case with a previous decision, the Tribunal found no evidence of misuse or diversion of goods, leading to the appeal being allowed in favor of the appellants. Case-Laws Customs Wed, 29 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110350