https://www.taxtmi.com/caselaws?id=202120 The Appellate Tribunal CESTAT, AHMEDABAD, ruled that duty liability on goods provisionally released should be calculated based on the date of the order-in-appeal, following the principles established in a previous Tribunal decision. The appellant's argument that duty paid at the time of provisional release should be considered a deposit was accepted. The Tribunal emphasized that duty liability should be determined at the prevailing rates at the time of passing the original order. As a result, the appeal was disposed of in favor of the appellant, providing clarity on the relevant date for duty liability calculation in similar cases. en-us Fri, 25 Jun 2010 00:00:00 +0530 Tue, 22 Feb 2011 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202120 The Appellate Tribunal CESTAT, AHMEDABAD, ruled that duty liability on goods provisionally released should be calculated based on the date of the order-in-appeal, following the principles established in a previous Tribunal decision. The appellant's argument that duty paid at the time of provisional release should be considered a deposit was accepted. The Tribunal emphasized that duty liability should be determined at the prevailing rates at the time of passing the original order. As a result, the appeal was disposed of in favor of the appellant, providing clarity on the relevant date for duty liability calculation in similar cases. Case-Laws Customs Fri, 25 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202120