Customs Duty Demand Challenged: Appellant Claims New Condition Imposed Unjustly via Circular, Not in Original Notification. https://www.taxtmi.com/highlights?id=72631 Demand of Customs Duty foregone - Non-fulfilment of export obligation - non-submission of bank realization certificate to the Appellant - It is a settled position in law that a new condition which does not form part of the Notification cannot be introduced through a Circular. Accordingly they contended that the demand of duty from them is against the conditions of the notification. - AT en-us Thu, 19 Oct 2023 09:46:00 +0530 Thu, 19 Oct 2023 09:46:00 +0530 TaxTMI RSS Generator Customs Duty Demand Challenged: Appellant Claims New Condition Imposed Unjustly via Circular, Not in Original Notification. https://www.taxtmi.com/highlights?id=72631 Demand of Customs Duty foregone - Non-fulfilment of export obligation - non-submission of bank realization certificate to the Appellant - It is a settled position in law that a new condition which does not form part of the Notification cannot be introduced through a Circular. Accordingly they contended that the demand of duty from them is against the conditions of the notification. - AT Highlights Customs Thu, 19 Oct 2023 09:46:00 +0530 https://www.taxtmi.com/highlights?id=72631