https://www.taxtmi.com/caselaws?id=219425 The Tribunal allowed the appeal and disposed of the stay application, finding the duty demand confirmation and penalty imposed under the Customs Act legally unsustainable. The appellant's compliance with manufacturing process requirements was acknowledged, emphasizing the importance of adherence to advance license terms and proper utilization of imported materials to avoid penalties. The Tribunal highlighted that goods were not cleared 'as such' and that revisiting settled issues by the Commissioner was impermissible, stating that Tribunal decisions take precedence in judicial matters. Thorough verification and compliance with regulations were emphasized for lawful import practices. en-us Thu, 01 Nov 2012 00:00:00 +0530 Thu, 11 Feb 2016 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219425 The Tribunal allowed the appeal and disposed of the stay application, finding the duty demand confirmation and penalty imposed under the Customs Act legally unsustainable. The appellant's compliance with manufacturing process requirements was acknowledged, emphasizing the importance of adherence to advance license terms and proper utilization of imported materials to avoid penalties. The Tribunal highlighted that goods were not cleared 'as such' and that revisiting settled issues by the Commissioner was impermissible, stating that Tribunal decisions take precedence in judicial matters. Thorough verification and compliance with regulations were emphasized for lawful import practices. Case-Laws Customs Thu, 01 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219425