https://www.taxtmi.com/caselaws?id=275004 Differential duty on imported crude palm oil and crude palm kernel oil was disputed on the ground that concessional exemption under Notification No. 21/2002-Cus. was unavailable because shortage was recorded on receipt, allegedly showing non-use for the intended purpose. The Tribunal noted that the same issue in respect of the same assessee had already been decided in its favour by an earlier final order, and that view had attained finality. On that basis, the demand for duty, interest and penalties was not sustainable and the impugned order was set aside. en-us Fri, 08 Sep 2017 00:00:00 +0530 Thu, 13 Sep 2018 20:27:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275004 Differential duty on imported crude palm oil and crude palm kernel oil was disputed on the ground that concessional exemption under Notification No. 21/2002-Cus. was unavailable because shortage was recorded on receipt, allegedly showing non-use for the intended purpose. The Tribunal noted that the same issue in respect of the same assessee had already been decided in its favour by an earlier final order, and that view had attained finality. On that basis, the demand for duty, interest and penalties was not sustainable and the impugned order was set aside. Case-Laws Customs Fri, 08 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275004