https://www.taxtmi.com/caselaws?id=248018 The Supreme Court affirmed the Tribunal's decision regarding the valuation of imported data tapes and remanded the claim for exemption under Notification No. 20/99 at Serial No. 184 for further examination by the Commissioner. The appellant failed to obtain the essential certificate from the authorized officer of the Directorate General of Hydrocarbons (DGH) as required by the notification, resulting in the denial of the benefit under the notification. The demand of duty was upheld, but the penalty under Section 112(a) of the Customs Act was set aside. en-us Thu, 17 Oct 2013 00:00:00 +0530 Thu, 29 May 2014 22:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248018 The Supreme Court affirmed the Tribunal's decision regarding the valuation of imported data tapes and remanded the claim for exemption under Notification No. 20/99 at Serial No. 184 for further examination by the Commissioner. The appellant failed to obtain the essential certificate from the authorized officer of the Directorate General of Hydrocarbons (DGH) as required by the notification, resulting in the denial of the benefit under the notification. The demand of duty was upheld, but the penalty under Section 112(a) of the Customs Act was set aside. Case-Laws Customs Thu, 17 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248018