https://www.taxtmi.com/caselaws?id=379259 The Tribunal ruled in favor of the appellant, holding that the imported coal qualified as coking coal for the purpose of exemption under Notification No. 21/2002-Cus. The appellant provided evidence supporting their claim, which the Tribunal found persuasive. As a result, the duty demand and related penalties were set aside, and the confiscation of goods was annulled. The Tribunal emphasized the importance of determining entitlement to exemption accurately and clarified the procedures regarding duty, confiscation, redemption fine, and penalty in such cases. en-us Tue, 19 Feb 2019 00:00:00 +0530 Tue, 30 Apr 2019 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379259 The Tribunal ruled in favor of the appellant, holding that the imported coal qualified as coking coal for the purpose of exemption under Notification No. 21/2002-Cus. The appellant provided evidence supporting their claim, which the Tribunal found persuasive. As a result, the duty demand and related penalties were set aside, and the confiscation of goods was annulled. The Tribunal emphasized the importance of determining entitlement to exemption accurately and clarified the procedures regarding duty, confiscation, redemption fine, and penalty in such cases. Case-Laws Customs Tue, 19 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379259