https://www.taxtmi.com/caselaws?id=448192 CESTAT Bangalore held that duty-free shop licensee is liable to pay duty under Section 72 when provisions and procedures are violated, rejecting appellant's argument that passengers should pay duty instead. The Tribunal upheld duty demand with interest, citing precedent from Alpha Future Airport Retail case confirmed by SC. However, penalty was set aside as there was no intention to evade duty and customs officers had verified and countersigned sale vouchers, indicating their awareness. Appeal allowed partially with duty and interest upheld but penalty removed. en-us Wed, 10 Jan 2024 00:00:00 +0530 Tue, 30 Apr 2024 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448192 CESTAT Bangalore held that duty-free shop licensee is liable to pay duty under Section 72 when provisions and procedures are violated, rejecting appellant's argument that passengers should pay duty instead. The Tribunal upheld duty demand with interest, citing precedent from Alpha Future Airport Retail case confirmed by SC. However, penalty was set aside as there was no intention to evade duty and customs officers had verified and countersigned sale vouchers, indicating their awareness. Appeal allowed partially with duty and interest upheld but penalty removed. Case-Laws Customs Wed, 10 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448192