https://www.taxtmi.com/caselaws?id=359080 Concessional CV duty under Notification No. 4/2006-CE was admissible where bills of entry, invoices and high-sea sale records linked the imported cement to the declared manufacturer, and no evidence showed purchase from a trader or misuse of the actual user condition. Later denial of the concession was unwarranted absent proof of breach, and the differential duty demands were set aside. Penalties on the Custom House Agents were also unsustainable because abetment requires proof of intentional participation, which was not established on the record. The appeals were allowed and the duty demands and penalties were quashed. en-us Wed, 31 Jan 2018 00:00:00 +0530 Fri, 06 Mar 2020 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359080 Concessional CV duty under Notification No. 4/2006-CE was admissible where bills of entry, invoices and high-sea sale records linked the imported cement to the declared manufacturer, and no evidence showed purchase from a trader or misuse of the actual user condition. Later denial of the concession was unwarranted absent proof of breach, and the differential duty demands were set aside. Penalties on the Custom House Agents were also unsustainable because abetment requires proof of intentional participation, which was not established on the record. The appeals were allowed and the duty demands and penalties were quashed. Case-Laws Customs Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359080