https://www.taxtmi.com/caselaws?id=750692 CESTAT Chennai held that Show Cause Notice under Section 18 read with Section 124 of Customs Act, 1962 regarding short payment of CVD on Motor Spirit imports was partly valid. The appellant imported Motor Spirit and later added additives for branding outside customs area. The tribunal found no malafide intention to evade customs duty as the department failed to establish that appellant had predetermined the quantity for branded sale at import time. While confirming higher CVD assessment with interest, the tribunal set aside confiscation of goods, redemption fine, and penalties under Section 112(a). Appeal allowed in part. en-us Mon, 25 Mar 2024 00:00:00 +0530 Wed, 27 Mar 2024 21:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750692 CESTAT Chennai held that Show Cause Notice under Section 18 read with Section 124 of Customs Act, 1962 regarding short payment of CVD on Motor Spirit imports was partly valid. The appellant imported Motor Spirit and later added additives for branding outside customs area. The tribunal found no malafide intention to evade customs duty as the department failed to establish that appellant had predetermined the quantity for branded sale at import time. While confirming higher CVD assessment with interest, the tribunal set aside confiscation of goods, redemption fine, and penalties under Section 112(a). Appeal allowed in part. Case-Laws Customs Mon, 25 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750692