https://www.taxtmi.com/caselaws?id=126718 The Tribunal allowed the appeal, granting consequential relief, clarifying that Central Excise authorities overstepped by demanding duty and imposing a penalty for non-compliance with Customs Rules under Notification No. 21/2002-Cus. The decision emphasized the role of Central Excise authorities in certifying usage rather than enforcing Customs Rules, highlighting the importance of adhering to specific conditions outlined in notifications and the limited jurisdiction of different authorities in ensuring compliance with import regulations. en-us Thu, 25 Jun 2009 00:00:00 +0530 Tue, 04 Dec 2012 18:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126718 The Tribunal allowed the appeal, granting consequential relief, clarifying that Central Excise authorities overstepped by demanding duty and imposing a penalty for non-compliance with Customs Rules under Notification No. 21/2002-Cus. The decision emphasized the role of Central Excise authorities in certifying usage rather than enforcing Customs Rules, highlighting the importance of adhering to specific conditions outlined in notifications and the limited jurisdiction of different authorities in ensuring compliance with import regulations. Case-Laws Customs Thu, 25 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126718