https://www.taxtmi.com/caselaws?id=241943 The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellant, M/s. Flemingo (DFS) Pvt. Ltd., in a case concerning demands totaling Rs. 2,09,45,632/- related to sales made from a duty-free shop. The Tribunal found that the demand was primarily based on unmentioned grounds in the show cause notice, and there was no specific requirement for all consignments to be escorted to the ship. Additionally, vessels treated as coastal vessels were deemed foreign-going vessels under the Customs Act, leading to a significant portion of the demand being considered unsustainable. As a result, the Tribunal waived the pre-deposit of dues and stayed the recovery pending appeal disposal. en-us Mon, 06 Aug 2012 00:00:00 +0530 Sat, 04 Jan 2014 06:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241943 The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellant, M/s. Flemingo (DFS) Pvt. Ltd., in a case concerning demands totaling Rs. 2,09,45,632/- related to sales made from a duty-free shop. The Tribunal found that the demand was primarily based on unmentioned grounds in the show cause notice, and there was no specific requirement for all consignments to be escorted to the ship. Additionally, vessels treated as coastal vessels were deemed foreign-going vessels under the Customs Act, leading to a significant portion of the demand being considered unsustainable. As a result, the Tribunal waived the pre-deposit of dues and stayed the recovery pending appeal disposal. Case-Laws Customs Mon, 06 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241943