https://www.taxtmi.com/caselaws?id=301366 Demand and penalties on disputed clearance of surplus imported and indigenous raw material into the Domestic Tariff Area could not be sustained on the existing record because the quantities consumed in export production, the quantities remaining, the extent of permission for DTA disposal, and whether duty had been paid were not clearly established. As the factual foundation for determining liability was incomplete, the matter required fresh examination. The impugned order was set aside and the case was remanded for de novo adjudication with a reasonable opportunity of hearing to the appellant. en-us Tue, 12 Sep 2017 00:00:00 +0530 Thu, 31 Mar 2022 08:21:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301366 Demand and penalties on disputed clearance of surplus imported and indigenous raw material into the Domestic Tariff Area could not be sustained on the existing record because the quantities consumed in export production, the quantities remaining, the extent of permission for DTA disposal, and whether duty had been paid were not clearly established. As the factual foundation for determining liability was incomplete, the matter required fresh examination. The impugned order was set aside and the case was remanded for de novo adjudication with a reasonable opportunity of hearing to the appellant. Case-Laws Customs Tue, 12 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301366