https://www.taxtmi.com/caselaws?id=203858 The Tribunal rejected the appeal filed by M/s. NCS Sugars Ltd. regarding the eligibility of third-party export of sugar. The Tribunal upheld the duty demand and confiscation under Section 111(o) of the Customs Act, noting the shortfall in export obligation. The imposition of fine and penalty under Section 112(a) was also upheld, albeit with reduced amounts. The Tribunal found that the export did not qualify as a third-party export and held the appellant liable for duty payment related to the shortfall in export obligation. en-us Wed, 20 Oct 2010 00:00:00 +0530 Mon, 13 Jun 2011 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203858 The Tribunal rejected the appeal filed by M/s. NCS Sugars Ltd. regarding the eligibility of third-party export of sugar. The Tribunal upheld the duty demand and confiscation under Section 111(o) of the Customs Act, noting the shortfall in export obligation. The imposition of fine and penalty under Section 112(a) was also upheld, albeit with reduced amounts. The Tribunal found that the export did not qualify as a third-party export and held the appellant liable for duty payment related to the shortfall in export obligation. Case-Laws Customs Wed, 20 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203858