https://www.taxtmi.com/caselaws?id=119229 The Commissioner demanded duty of over Rs.26 crores from the appellants for Stainless Steel Coils and Sheets imported under the DEEC Scheme, along with an equal amount of penalty. The dispute arose when it was alleged that the imported materials were not utilized for manufacturing export goods, leading to the duty demand and penalty imposition. The Tribunal found no prima facie case against the duty demand and penalty based on the available facts and evidence. Despite claims of outsourcing manufacturing to job workers, the lack of documentary evidence weakened the appellants' challenge. The Tribunal directed the appellants to pre-deposit Rs. 50,00,000 within six weeks as a condition for further proceedings. en-us Tue, 27 Jun 2006 00:00:00 +0530 Mon, 09 Jul 2012 17:51:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119229 The Commissioner demanded duty of over Rs.26 crores from the appellants for Stainless Steel Coils and Sheets imported under the DEEC Scheme, along with an equal amount of penalty. The dispute arose when it was alleged that the imported materials were not utilized for manufacturing export goods, leading to the duty demand and penalty imposition. The Tribunal found no prima facie case against the duty demand and penalty based on the available facts and evidence. Despite claims of outsourcing manufacturing to job workers, the lack of documentary evidence weakened the appellants' challenge. The Tribunal directed the appellants to pre-deposit Rs. 50,00,000 within six weeks as a condition for further proceedings. Case-Laws Customs Tue, 27 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119229