https://www.taxtmi.com/caselaws?id=346988 Customs proceedings were held valid because the jurisdiction objection failed in light of the retrospective cure relating to appointment of customs officers. Exemption under Notification No. 21/2002-Cus. was treated as dependent on intended use of the imported stainless steel coils in manufacture of coin blanks, including supply through the Mint; the duty demand survived only for the quantity not put to that intended use. Cenvat credit on CVD paid through T.R.6 challans was accepted where the payment was linked to the Bills of Entry, and the connected penalty was not sustained. en-us Mon, 21 Aug 2017 00:00:00 +0530 Thu, 12 Oct 2017 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346988 Customs proceedings were held valid because the jurisdiction objection failed in light of the retrospective cure relating to appointment of customs officers. Exemption under Notification No. 21/2002-Cus. was treated as dependent on intended use of the imported stainless steel coils in manufacture of coin blanks, including supply through the Mint; the duty demand survived only for the quantity not put to that intended use. Cenvat credit on CVD paid through T.R.6 challans was accepted where the payment was linked to the Bills of Entry, and the connected penalty was not sustained. Case-Laws Central Excise Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346988