https://www.taxtmi.com/caselaws?id=268869 The Appellate Tribunal CESTAT CHENNAI found M/s. J.P. Enterprises in violation of the Target Plus Scheme and Customs Exemption Notification by misusing duty exemption licenses. Duties, penalties, and confiscation of goods were imposed under relevant Customs Act sections. The Tribunal upheld the imposition of duties and penalties on imports at different ports, including on the appellant claiming to be a High Sea Seller. Despite allegations of denial of natural justice and cross-examination, the Tribunal directed specific pre-deposits pending appeal, with compliance leading to a waiver of balance dues and a stay on recovery during the appeal process. en-us Fri, 29 May 2015 00:00:00 +0530 Wed, 02 Dec 2015 23:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268869 The Appellate Tribunal CESTAT CHENNAI found M/s. J.P. Enterprises in violation of the Target Plus Scheme and Customs Exemption Notification by misusing duty exemption licenses. Duties, penalties, and confiscation of goods were imposed under relevant Customs Act sections. The Tribunal upheld the imposition of duties and penalties on imports at different ports, including on the appellant claiming to be a High Sea Seller. Despite allegations of denial of natural justice and cross-examination, the Tribunal directed specific pre-deposits pending appeal, with compliance leading to a waiver of balance dues and a stay on recovery during the appeal process. Case-Laws Customs Fri, 29 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268869