https://www.taxtmi.com/caselaws?id=362882 The appellant successfully argued that the impugned order violated natural justice by extending the warehousing period without providing an opportunity to be heard. They also challenged the applicability of a second demand notice for finalizing provisional assessment, highlighting errors in the order and asserting the benefit of advance licenses for goods under an expired bond. The Tribunal, relying on legal precedents, ruled in favor of the appellant, emphasizing that duty and interest are chargeable only when duty is payable, and exemptions like advance licenses can impact the assessment. en-us Mon, 14 May 2018 00:00:00 +0530 Thu, 05 Jul 2018 09:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362882 The appellant successfully argued that the impugned order violated natural justice by extending the warehousing period without providing an opportunity to be heard. They also challenged the applicability of a second demand notice for finalizing provisional assessment, highlighting errors in the order and asserting the benefit of advance licenses for goods under an expired bond. The Tribunal, relying on legal precedents, ruled in favor of the appellant, emphasizing that duty and interest are chargeable only when duty is payable, and exemptions like advance licenses can impact the assessment. Case-Laws Customs Mon, 14 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362882