https://www.taxtmi.com/caselaws?id=116631 The appeal was filed against an Order-in-Original confirming duty payable on imported moulds due to alleged misuse of exemption under Customs Notification 32/97. The importer had imported moulds under a jobbing notification but retained them post job work completion, leading to duty confirmation and interest demand. The court clarified provisions of the Customs Notification, stating duty payment was contingent on departmental permission for retaining the moulds. The judgment emphasized clear interpretation of taxing statutes, concluding no interest was payable as per the notification and Rules. The impugned order was set aside, allowing the appeal. en-us Mon, 17 Oct 2005 00:00:00 +0530 Thu, 14 Jun 2012 13:28:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116631 The appeal was filed against an Order-in-Original confirming duty payable on imported moulds due to alleged misuse of exemption under Customs Notification 32/97. The importer had imported moulds under a jobbing notification but retained them post job work completion, leading to duty confirmation and interest demand. The court clarified provisions of the Customs Notification, stating duty payment was contingent on departmental permission for retaining the moulds. The judgment emphasized clear interpretation of taxing statutes, concluding no interest was payable as per the notification and Rules. The impugned order was set aside, allowing the appeal. Case-Laws Customs Mon, 17 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116631