https://www.taxtmi.com/caselaws?id=754981 CESTAT Mumbai set aside a customs demand for differential duty where goods were warehoused during transit in UAE before import from Zanzibar. The tribunal found authorities failed to establish that UAE warehousing violated customs control requirements under N/N. 12/2012-Cus, inappropriately applied Indian customs control over UAE operations, and crucially failed to properly identify the person chargeable with duty under section 28 of Customs Act, 1962. The show cause notice improperly targeted individual appellant for recovery and penalty under section 114A without establishing liability. Matter remanded for fresh adjudication with proper identification of liable person. en-us Thu, 27 Jun 2024 00:00:00 +0530 Wed, 03 Jul 2024 21:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754981 CESTAT Mumbai set aside a customs demand for differential duty where goods were warehoused during transit in UAE before import from Zanzibar. The tribunal found authorities failed to establish that UAE warehousing violated customs control requirements under N/N. 12/2012-Cus, inappropriately applied Indian customs control over UAE operations, and crucially failed to properly identify the person chargeable with duty under section 28 of Customs Act, 1962. The show cause notice improperly targeted individual appellant for recovery and penalty under section 114A without establishing liability. Matter remanded for fresh adjudication with proper identification of liable person. Case-Laws Customs Thu, 27 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754981