https://www.taxtmi.com/caselaws?id=380634 The Tribunal set aside the impugned order confirming Customs duty demand on Partially Orient Yarn (POY) and ordering recovery under the Customs Act. It found that duty on imported POY cannot be demanded if duty on finished goods is confirmed and clandestinely diverted to the Domestic Tariff Area (DTA). The Tribunal ruled that POY was not liable for confiscation under Section 111(o) of the Customs Act as it was used for the intended purpose without contravening post-import conditions. Consequently, no redemption fine or penalties were imposed on the appellants, and the appeals were allowed with consequential relief. en-us Tue, 21 May 2019 00:00:00 +0530 Sat, 25 May 2019 09:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380634 The Tribunal set aside the impugned order confirming Customs duty demand on Partially Orient Yarn (POY) and ordering recovery under the Customs Act. It found that duty on imported POY cannot be demanded if duty on finished goods is confirmed and clandestinely diverted to the Domestic Tariff Area (DTA). The Tribunal ruled that POY was not liable for confiscation under Section 111(o) of the Customs Act as it was used for the intended purpose without contravening post-import conditions. Consequently, no redemption fine or penalties were imposed on the appellants, and the appeals were allowed with consequential relief. Case-Laws Customs Tue, 21 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380634