https://www.taxtmi.com/caselaws?id=340329 The Tribunal rejected the Revenue's appeal against the order-in-original concerning the differential duty on used crawler cranes. The duty liability was redetermined, penalties imposed under Section 112(a), and penalties under Sections 114A and 114AA were not levied due to lack of evidence. The appeal lacked factual support for deliberate misdeclaration, leading to penalties under Section 112(a). The Tribunal directed the refund of excess amount, release of bond, and bank guarantee. en-us Tue, 17 Jan 2017 00:00:00 +0530 Fri, 28 Oct 2022 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340329 The Tribunal rejected the Revenue's appeal against the order-in-original concerning the differential duty on used crawler cranes. The duty liability was redetermined, penalties imposed under Section 112(a), and penalties under Sections 114A and 114AA were not levied due to lack of evidence. The appeal lacked factual support for deliberate misdeclaration, leading to penalties under Section 112(a). The Tribunal directed the refund of excess amount, release of bond, and bank guarantee. Case-Laws Customs Tue, 17 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340329