https://www.taxtmi.com/caselaws?id=328735 MS barrels cleared into the Domestic Tariff Area after import of duty-free inputs packed in them were held liable to customs duty because the exemption under Notification No. 52/2003-Cus did not protect packing materials where repeated use was not established. The duty demand on the barrels was therefore sustained. On penalty, Section 114A was attracted, but the assessee was entitled to the statutory option of paying a reduced penalty because that concession had not been extended by the lower authorities. The penalty order was modified accordingly. en-us Thu, 19 May 2016 00:00:00 +0530 Thu, 16 Feb 2017 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328735 MS barrels cleared into the Domestic Tariff Area after import of duty-free inputs packed in them were held liable to customs duty because the exemption under Notification No. 52/2003-Cus did not protect packing materials where repeated use was not established. The duty demand on the barrels was therefore sustained. On penalty, Section 114A was attracted, but the assessee was entitled to the statutory option of paying a reduced penalty because that concession had not been extended by the lower authorities. The penalty order was modified accordingly. Case-Laws Customs Thu, 19 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328735