https://www.taxtmi.com/caselaws?id=449167 The CESTAT Ahmedabad allowed an appeal by a 100% EOU against duty demand and penalty for alleged mis-declaration of weight of imported rough marble blocks. The department claimed excess quantity beyond the procurement certificate violated policy circular requirements. However, the tribunal found no evidence of excess marble being cleared from the EOU premises or used for unauthorized production. The case was based solely on CHA records showing weight differences from bills of entry, which reflected established trade practices. Without proof of actual excess clearance or misuse, the demand could not be sustained. en-us Mon, 05 Feb 2024 00:00:00 +0530 Fri, 06 Sep 2024 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449167 The CESTAT Ahmedabad allowed an appeal by a 100% EOU against duty demand and penalty for alleged mis-declaration of weight of imported rough marble blocks. The department claimed excess quantity beyond the procurement certificate violated policy circular requirements. However, the tribunal found no evidence of excess marble being cleared from the EOU premises or used for unauthorized production. The case was based solely on CHA records showing weight differences from bills of entry, which reflected established trade practices. Without proof of actual excess clearance or misuse, the demand could not be sustained. Case-Laws Customs Mon, 05 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449167