https://www.taxtmi.com/caselaws?id=256080 The Appellate Tribunal CESTAT NEW DELHI upheld the imposition of customs duty on imported raw material by a company, finding that certain activities claimed as manufacturing did not change the character of the goods. Penalties on the company and its director were upheld for evading duty, with the recovery of customs duty foregone deemed necessary. The tribunal dismissed the appeals, affirming that the activities in question did not constitute manufacturing, leading to the enforcement of penalties. en-us Mon, 19 Jan 2015 00:00:00 +0530 Fri, 07 Aug 2015 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256080 The Appellate Tribunal CESTAT NEW DELHI upheld the imposition of customs duty on imported raw material by a company, finding that certain activities claimed as manufacturing did not change the character of the goods. Penalties on the company and its director were upheld for evading duty, with the recovery of customs duty foregone deemed necessary. The tribunal dismissed the appeals, affirming that the activities in question did not constitute manufacturing, leading to the enforcement of penalties. Case-Laws Customs Mon, 19 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256080