https://www.taxtmi.com/caselaws?id=255009 The Tribunal upheld the department's classification of the imported coal as bituminous coal, denying the exemption under Notification No.12/2012-Customs. The reliance on load port reports and the determination of GCV on ADB were deemed appropriate. The appellants' claims for alternative notification benefits and concessional excise duty were rejected due to non-fulfillment of conditions. Penalties and confiscation were set aside, consistent with the Tribunal's earlier decisions. en-us Wed, 29 Oct 2014 00:00:00 +0530 Tue, 06 Jan 2015 10:15:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255009 The Tribunal upheld the department's classification of the imported coal as bituminous coal, denying the exemption under Notification No.12/2012-Customs. The reliance on load port reports and the determination of GCV on ADB were deemed appropriate. The appellants' claims for alternative notification benefits and concessional excise duty were rejected due to non-fulfillment of conditions. Penalties and confiscation were set aside, consistent with the Tribunal's earlier decisions. Case-Laws Customs Wed, 29 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255009