https://www.taxtmi.com/caselaws?id=438568 The Tribunal upheld the imposition of Customs duty on imported raw materials, containers, and coils, directing the company to pay the specified duty and allowing appropriation of previously paid amounts. Discrepancies in duty calculation were noted, criticizing errors in determining duty amounts. The Tribunal highlighted the fulfillment of export obligations, rejected penalties, and directed the re-quantification of duty amounts. The appeal was dismissed as the unit operated as an EOU, achieving positive NFE, and duty determination was deemed appropriate at the payment date, not the license expiry. en-us Tue, 25 Apr 2023 00:00:00 +0530 Mon, 05 Jun 2023 08:29:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438568 The Tribunal upheld the imposition of Customs duty on imported raw materials, containers, and coils, directing the company to pay the specified duty and allowing appropriation of previously paid amounts. Discrepancies in duty calculation were noted, criticizing errors in determining duty amounts. The Tribunal highlighted the fulfillment of export obligations, rejected penalties, and directed the re-quantification of duty amounts. The appeal was dismissed as the unit operated as an EOU, achieving positive NFE, and duty determination was deemed appropriate at the payment date, not the license expiry. Case-Laws Central Excise Tue, 25 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438568