https://www.taxtmi.com/caselaws?id=437624 The appeal was allowed, and the impugned order was set aside. The Tribunal held that the appellant's duty-free clearances to a duty-free shop were valid despite procedural deficiencies by the merchant-exporter. The liability for duty, interest, and penalties was deemed to fall on the merchant-exporter, M/s. Nuance Group, who executed the necessary bonds and guarantees. The Tribunal emphasized that the goods were cleared in accordance with prescribed procedures and that the appellant was not liable for the duty, interest, and penalties imposed by the Commissioner (Appeals). en-us Fri, 24 Feb 2023 00:00:00 +0530 Tue, 16 May 2023 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437624 The appeal was allowed, and the impugned order was set aside. The Tribunal held that the appellant's duty-free clearances to a duty-free shop were valid despite procedural deficiencies by the merchant-exporter. The liability for duty, interest, and penalties was deemed to fall on the merchant-exporter, M/s. Nuance Group, who executed the necessary bonds and guarantees. The Tribunal emphasized that the goods were cleared in accordance with prescribed procedures and that the appellant was not liable for the duty, interest, and penalties imposed by the Commissioner (Appeals). Case-Laws Central Excise Fri, 24 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437624