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    <title>2023 (2) TMI 740 - CESTAT NEW DELHI</title>
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    <description>The appellant was found liable to pay customs duty on steel grits imported in excess of SION norms as they were considered consumables subject to SION norms. The appellant was also held liable to pay interest under Section 28AB for failing to fulfill duty payment obligations. However, the penalty under Section 112(a) was set aside as there was no order of confiscation. The matter was remanded for recalculating duty as per SION norms and DGFT Circular.</description>
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      <title>2023 (2) TMI 740 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=434225</link>
      <description>The appellant was found liable to pay customs duty on steel grits imported in excess of SION norms as they were considered consumables subject to SION norms. The appellant was also held liable to pay interest under Section 28AB for failing to fulfill duty payment obligations. However, the penalty under Section 112(a) was set aside as there was no order of confiscation. The matter was remanded for recalculating duty as per SION norms and DGFT Circular.</description>
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      <pubDate>Fri, 17 Feb 2023 00:00:00 +0530</pubDate>
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