https://www.taxtmi.com/caselaws?id=449360 The Tribunal ruled in favor of the appellant, setting aside the demand for duty, interest, and penalties related to the import of plastic granules under the DFIA scheme. The Tribunal determined that the amendment introducing a new condition for duty exemption could not be applied retrospectively. For clearances made before and after the amendment, the Tribunal found no evidence of fraud or misrepresentation and deemed the extended period for issuing the Show Cause Notice as time-barred. Consequently, the impugned orders were set aside, and the appeals were allowed with any consequential reliefs. en-us Mon, 08 Jan 2024 00:00:00 +0530 Sat, 10 Feb 2024 07:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449360 The Tribunal ruled in favor of the appellant, setting aside the demand for duty, interest, and penalties related to the import of plastic granules under the DFIA scheme. The Tribunal determined that the amendment introducing a new condition for duty exemption could not be applied retrospectively. For clearances made before and after the amendment, the Tribunal found no evidence of fraud or misrepresentation and deemed the extended period for issuing the Show Cause Notice as time-barred. Consequently, the impugned orders were set aside, and the appeals were allowed with any consequential reliefs. Case-Laws Customs Mon, 08 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449360