https://www.taxtmi.com/caselaws?id=371132 The Commissioner (Appeals) allowed the appeal, determining that the imported goods were Marine Gas Oil (MGO) and not High Speed Diesel (HSD), thus exempting them from Additional Duty of Customs under Notification No. 21/2002-Cus. The decision was influenced by import invoice details and technical specifications, supported by industry practices and previous case law. The Department's appeal was allowed, restoring the original adjudicating authority's order, with the penalty waived due to litigation. The Cross Objection filed by the assessee was dismissed. en-us Tue, 03 Jul 2018 00:00:00 +0530 Fri, 21 Feb 2020 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371132 The Commissioner (Appeals) allowed the appeal, determining that the imported goods were Marine Gas Oil (MGO) and not High Speed Diesel (HSD), thus exempting them from Additional Duty of Customs under Notification No. 21/2002-Cus. The decision was influenced by import invoice details and technical specifications, supported by industry practices and previous case law. The Department's appeal was allowed, restoring the original adjudicating authority's order, with the penalty waived due to litigation. The Cross Objection filed by the assessee was dismissed. Case-Laws Customs Tue, 03 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371132