https://www.taxtmi.com/caselaws?id=360915 The Tribunal allowed the appeal by M/s Arkema Catalyst India Pvt. Ltd. against the Commissioner's order demanding Customs duty, confiscating goods, and imposing fines and penalties. The dispute centered on discrepancies in the quantity of inputs imported under a DEEC license and the prescribed SION for manufacturing Aluminium Chloride. Relying on High Court decisions, the Tribunal held that Customs Authorities lacked jurisdiction to question the license terms once issued, emphasizing compliance and absence of violation. The decision aligned with previous rulings and emphasized adherence to license terms and notification conditions in Customs duty disputes, ruling in favor of the appellant. en-us Fri, 11 May 2018 00:00:00 +0530 Fri, 25 May 2018 07:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360915 The Tribunal allowed the appeal by M/s Arkema Catalyst India Pvt. Ltd. against the Commissioner's order demanding Customs duty, confiscating goods, and imposing fines and penalties. The dispute centered on discrepancies in the quantity of inputs imported under a DEEC license and the prescribed SION for manufacturing Aluminium Chloride. Relying on High Court decisions, the Tribunal held that Customs Authorities lacked jurisdiction to question the license terms once issued, emphasizing compliance and absence of violation. The decision aligned with previous rulings and emphasized adherence to license terms and notification conditions in Customs duty disputes, ruling in favor of the appellant. Case-Laws Customs Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360915