https://www.taxtmi.com/caselaws?id=440366 The Tribunal upheld the duty demand for the normal period regarding the imposition of CVD and SAD on imported Sulphur, as the exemption did not apply to Sulphur used in non-fertilizer manufacturing. It rejected the invocation of the extended period of limitation due to lack of suppression or fraud, limiting the duty demand to the normal period with interest. The penalty under Section 114A was set aside, and the confiscation of goods and redemption fine were annulled, as the clearances were appropriately documented and duty-paid. The appeal was disposed of in favor of the Appellant on these grounds. en-us Tue, 20 Jun 2023 00:00:00 +0530 Thu, 23 Nov 2023 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440366 The Tribunal upheld the duty demand for the normal period regarding the imposition of CVD and SAD on imported Sulphur, as the exemption did not apply to Sulphur used in non-fertilizer manufacturing. It rejected the invocation of the extended period of limitation due to lack of suppression or fraud, limiting the duty demand to the normal period with interest. The penalty under Section 114A was set aside, and the confiscation of goods and redemption fine were annulled, as the clearances were appropriately documented and duty-paid. The appeal was disposed of in favor of the Appellant on these grounds. Case-Laws Customs Tue, 20 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440366