https://www.taxtmi.com/caselaws?id=203598 The case involved the interpretation of notifications exempting duty on specified goods for 100% Export Oriented Units (EOUs) and the imposition of Additional Duty of Customs on High Speed Diesel Oil (HSD). The adjudicating authority confirmed duty demand and penalties against the respondents, who appealed, arguing that duty liability rested with the importer. The appellate authority held that duty liability was on the importer before goods were removed from the warehouse. The appeals were allowed on merits and limitation, with the Tribunal rejecting the Revenue's contention of wilful suppression of material facts. Previous Tribunal decisions supporting duty exemption for goods assessed in bond were referenced. en-us Fri, 21 Jan 2011 00:00:00 +0530 Thu, 06 Jun 2013 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203598 The case involved the interpretation of notifications exempting duty on specified goods for 100% Export Oriented Units (EOUs) and the imposition of Additional Duty of Customs on High Speed Diesel Oil (HSD). The adjudicating authority confirmed duty demand and penalties against the respondents, who appealed, arguing that duty liability rested with the importer. The appellate authority held that duty liability was on the importer before goods were removed from the warehouse. The appeals were allowed on merits and limitation, with the Tribunal rejecting the Revenue's contention of wilful suppression of material facts. Previous Tribunal decisions supporting duty exemption for goods assessed in bond were referenced. Case-Laws Customs Fri, 21 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203598