https://www.taxtmi.com/caselaws?id=362710 The High Court upheld the Customs, Excise & Service Tax Appellate Tribunal's decision regarding duty liability on imported goods in small packages, allowing cenvat credit for Countervailing Duty. The Tribunal's ruling on the limitation issue favored the assessee due to Customs Authorities' knowledge and permission, resulting in the deletion of penalty and recomputation of duty demand within the normal limitation period. The High Court found no substantial question of law in the appeal, affirming the Tribunal's findings and dismissing the challenge by the Revenue without awarding costs. en-us Wed, 17 Jan 2018 00:00:00 +0530 Mon, 02 Jul 2018 06:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362710 The High Court upheld the Customs, Excise & Service Tax Appellate Tribunal's decision regarding duty liability on imported goods in small packages, allowing cenvat credit for Countervailing Duty. The Tribunal's ruling on the limitation issue favored the assessee due to Customs Authorities' knowledge and permission, resulting in the deletion of penalty and recomputation of duty demand within the normal limitation period. The High Court found no substantial question of law in the appeal, affirming the Tribunal's findings and dismissing the challenge by the Revenue without awarding costs. Case-Laws Central Excise Wed, 17 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362710