https://www.taxtmi.com/caselaws?id=371621 The Tribunal rejected the Revenue's objection regarding the Head of Department's authority to act as President, citing the necessity to maintain tribunal functions during a vacancy. Regarding Countervailing Duty (CVD) demands based on altered Maximum Retail Prices (MRP) post-importation, the Tribunal ruled that CVD should be paid based on the MRP declared at importation, disallowing differential duty for higher MRPs post-importation before 01.03.2008. The Tribunal classified post-importation activities as "manufacture," subjecting them to excise duty instead of CVD. It also invalidated penalties and confiscation orders due to insufficient evidence and legal grounds. The appeals were allowed, nullifying duty demands, penalties, and confiscation orders. en-us Wed, 14 Nov 2018 00:00:00 +0530 Thu, 20 Jun 2019 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371621 The Tribunal rejected the Revenue's objection regarding the Head of Department's authority to act as President, citing the necessity to maintain tribunal functions during a vacancy. Regarding Countervailing Duty (CVD) demands based on altered Maximum Retail Prices (MRP) post-importation, the Tribunal ruled that CVD should be paid based on the MRP declared at importation, disallowing differential duty for higher MRPs post-importation before 01.03.2008. The Tribunal classified post-importation activities as "manufacture," subjecting them to excise duty instead of CVD. It also invalidated penalties and confiscation orders due to insufficient evidence and legal grounds. The appeals were allowed, nullifying duty demands, penalties, and confiscation orders. Case-Laws Customs Wed, 14 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371621