https://www.taxtmi.com/caselaws?id=252540 Imported coal was held to be bituminous coal on the basis of calorific value and volatile matter, so exemption claimed for steam coal under Notification No. 12/2012-Cus. was unavailable and the customs duty demand with interest was sustained. Penalty was set aside because it had already been deleted in the earlier order relied on, and once the penalty did not survive, the redemption fine also ceased to be maintainable. The appeal therefore succeeded only to the extent of deletion of penalty and redemption fine, while the duty liability remained upheld. 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 Imported coal was held to be bituminous coal on the basis of calorific value and volatile matter, so exemption claimed for steam coal under Notification No. 12/2012-Cus. was unavailable and the customs duty demand with interest was sustained. Penalty was set aside because it had already been deleted in the earlier order relied on, and once the penalty did not survive, the redemption fine also ceased to be maintainable. The appeal therefore succeeded only to the extent of deletion of penalty and redemption fine, while the duty liability remained upheld. Case-Laws Customs Thu, 03 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252540