https://www.taxtmi.com/caselaws?id=262662 The Supreme Court upheld the High Court's decision in dismissing the appeal regarding eligibility for concessional custom duty under Notification No. 114/80-CUS. The appellant failed to prove that the imported Web Printing Machine met the required capacity of 30,000 copies per hour, as determined to be 25,000 copies per hour based on evidence. The High Court's jurisdiction to adjudicate the matter was affirmed, as the appellant had requested a decision on merits. The argument of the issue being time-barred was rejected, as no adjudication proceedings were initiated during the relevant period. en-us Wed, 12 Aug 2015 00:00:00 +0530 Wed, 07 Oct 2015 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262662 The Supreme Court upheld the High Court's decision in dismissing the appeal regarding eligibility for concessional custom duty under Notification No. 114/80-CUS. The appellant failed to prove that the imported Web Printing Machine met the required capacity of 30,000 copies per hour, as determined to be 25,000 copies per hour based on evidence. The High Court's jurisdiction to adjudicate the matter was affirmed, as the appellant had requested a decision on merits. The argument of the issue being time-barred was rejected, as no adjudication proceedings were initiated during the relevant period. Case-Laws Customs Wed, 12 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262662