https://www.taxtmi.com/caselaws?id=264527 The Tribunal concluded that the Appellant was eligible for the exemption under Notification No. 21/2002-Cus as they met the necessary conditions, including obtaining the required certificate from DGHC. The surplus pipes were deemed not to be unauthorized diversion, leading to the rejection of the demand for duty, interest, penalties, and confiscation of goods. Consequently, the appeal filed by the Appellant was allowed, and the impugned order was set aside. en-us Tue, 15 Sep 2015 00:00:00 +0530 Mon, 22 Feb 2016 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264527 The Tribunal concluded that the Appellant was eligible for the exemption under Notification No. 21/2002-Cus as they met the necessary conditions, including obtaining the required certificate from DGHC. The surplus pipes were deemed not to be unauthorized diversion, leading to the rejection of the demand for duty, interest, penalties, and confiscation of goods. Consequently, the appeal filed by the Appellant was allowed, and the impugned order was set aside. Case-Laws Customs Tue, 15 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264527