https://www.taxtmi.com/caselaws?id=252540 The Tribunal upheld the demand for customs duty and interest on imported coal classified as Bituminous coal under CTH 2701 12 00, rather than "Steam Coal" under CTH 2701 1920 for exemption. The appellant was required to pay the differential duty but had already deposited it along with interest. The penalty and redemption fine were set aside based on compliance with payment, following a previous case precedent. The decision maintained the demand for duty and interest, while annulling the penalty and redemption fine, concluding the appeal. en-us Thu, 03 Jul 2014 00:00:00 +0530 Wed, 19 Aug 2015 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252540 The Tribunal upheld the demand for customs duty and interest on imported coal classified as Bituminous coal under CTH 2701 12 00, rather than "Steam Coal" under CTH 2701 1920 for exemption. The appellant was required to pay the differential duty but had already deposited it along with interest. The penalty and redemption fine were set aside based on compliance with payment, following a previous case precedent. The decision maintained the demand for duty and interest, while annulling the penalty and redemption fine, concluding the appeal. Case-Laws Customs Thu, 03 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252540