https://www.taxtmi.com/caselaws?id=382365 The Court allowed the appeal by the Airports Authority of India (AAI) in full, finding that the Scrips could have been used for custom duty payment despite the amendment. The Court criticized the Revenue for imposing penalties on AAI and emphasized fair treatment for public bodies. The judgment highlighted the issues of denial of benefit under SFIS, imposition of penalties and Redemption Fine, and ultimately dismissed the penalties, granting relief to AAI. en-us Thu, 06 Jun 2019 00:00:00 +0530 Mon, 06 Jan 2020 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382365 The Court allowed the appeal by the Airports Authority of India (AAI) in full, finding that the Scrips could have been used for custom duty payment despite the amendment. The Court criticized the Revenue for imposing penalties on AAI and emphasized fair treatment for public bodies. The judgment highlighted the issues of denial of benefit under SFIS, imposition of penalties and Redemption Fine, and ultimately dismissed the penalties, granting relief to AAI. Case-Laws Customs Thu, 06 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382365