https://www.taxtmi.com/caselaws?id=436327 The Tribunal dismissed the appeal, upholding the Commissioner (Appeals)'s decision. The appellant's request for re-assessment to avail APTA benefit was deemed improper as it was beyond the scope of the Show Cause Notice and should have been pursued through proper appellate procedures. Additionally, the appellant's claim for exemption from Special Additional Duty (SAD) under Notification No. 21/2012-Customs was denied, leading to a penalty and recovery of duty. The Tribunal emphasized the need for timely actions and proper procedures in customs matters, ultimately finding no merit in the appellant's claims. en-us Mon, 03 Apr 2023 00:00:00 +0530 Tue, 11 Apr 2023 09:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436327 The Tribunal dismissed the appeal, upholding the Commissioner (Appeals)'s decision. The appellant's request for re-assessment to avail APTA benefit was deemed improper as it was beyond the scope of the Show Cause Notice and should have been pursued through proper appellate procedures. Additionally, the appellant's claim for exemption from Special Additional Duty (SAD) under Notification No. 21/2012-Customs was denied, leading to a penalty and recovery of duty. The Tribunal emphasized the need for timely actions and proper procedures in customs matters, ultimately finding no merit in the appellant's claims. Case-Laws Customs Mon, 03 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436327