https://www.taxtmi.com/caselaws?id=255123 The Commissioner (Appeals) nullified the demand for differential duty, confiscation of goods, and penalties imposed on the appellants, as it was found that the goods were used for the intended purpose of manufacturing newsprint. Despite a procedural lapse in not obtaining a specific certificate, the substantive condition of the notification was deemed to have been met. The investigation confirmed the goods' proper use, leading to the reversal of the initial decision. en-us Mon, 21 Apr 2014 00:00:00 +0530 Thu, 11 Dec 2014 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255123 The Commissioner (Appeals) nullified the demand for differential duty, confiscation of goods, and penalties imposed on the appellants, as it was found that the goods were used for the intended purpose of manufacturing newsprint. Despite a procedural lapse in not obtaining a specific certificate, the substantive condition of the notification was deemed to have been met. The investigation confirmed the goods' proper use, leading to the reversal of the initial decision. Case-Laws Customs Mon, 21 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255123