https://www.taxtmi.com/caselaws?id=126015 The Tribunal ruled that the Appellant company was not eligible for customs duty exemption on imported marble blocks under Notification No. 52/03-Cus due to failure to use them for manufacturing goods for export. Confiscation was upheld under Section 111(o) of the Customs Act, with penalties imposed under Section 112(a) but not under Section 114A. Central Excise duty was not chargeable on DTA clearances of marble products. The extended limitation period and penalties under Section 114A were deemed unjustified. The case was remanded for re-determination of customs duty and penalties under Section 112(a), setting aside central excise duty demands and penalties under Section 11AC and Section 114A. en-us Tue, 17 Feb 2009 00:00:00 +0530 Thu, 01 Nov 2012 14:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126015 The Tribunal ruled that the Appellant company was not eligible for customs duty exemption on imported marble blocks under Notification No. 52/03-Cus due to failure to use them for manufacturing goods for export. Confiscation was upheld under Section 111(o) of the Customs Act, with penalties imposed under Section 112(a) but not under Section 114A. Central Excise duty was not chargeable on DTA clearances of marble products. The extended limitation period and penalties under Section 114A were deemed unjustified. The case was remanded for re-determination of customs duty and penalties under Section 112(a), setting aside central excise duty demands and penalties under Section 11AC and Section 114A. Case-Laws Central Excise Tue, 17 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126015