https://www.taxtmi.com/caselaws?id=444902 CESTAT Bangalore held that the live consignment of 31 coils was mill-edged and liable for anti-dumping duty based on physical examination reports. However, the tribunal set aside demands for past consignments, ruling that without incriminating documents proving earlier imports were mill-edged, examination reports of current consignment cannot be extrapolated to past cleared goods. While revenue can reopen assessments if investigations prove deliberate duty evasion, mere suspicion without evidence is insufficient. Matter remanded for re-determination of demand limited to the 31 coils only. en-us Fri, 20 Oct 2023 00:00:00 +0530 Thu, 26 Oct 2023 07:28:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444902 CESTAT Bangalore held that the live consignment of 31 coils was mill-edged and liable for anti-dumping duty based on physical examination reports. However, the tribunal set aside demands for past consignments, ruling that without incriminating documents proving earlier imports were mill-edged, examination reports of current consignment cannot be extrapolated to past cleared goods. While revenue can reopen assessments if investigations prove deliberate duty evasion, mere suspicion without evidence is insufficient. Matter remanded for re-determination of demand limited to the 31 coils only. Case-Laws Customs Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444902