https://www.taxtmi.com/caselaws?id=757257 CESTAT Chennai held that customs duty exemption for flood lights imported for stadium infrastructure was validly granted and not violated by use in cricket matches beyond World Cup. The adhoc exemption order did not restrict usage to World Cup matches only and made no distinction between commercial and non-commercial matches. The department's allegations were based on assumptions without factual basis. Additionally, the demand was time-barred as it was raised after seven years without evidence of suppression of facts by the appellant. The appeal was allowed and the impugned order set aside. en-us Mon, 19 Aug 2024 00:00:00 +0530 Tue, 22 Apr 2025 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757257 CESTAT Chennai held that customs duty exemption for flood lights imported for stadium infrastructure was validly granted and not violated by use in cricket matches beyond World Cup. The adhoc exemption order did not restrict usage to World Cup matches only and made no distinction between commercial and non-commercial matches. The department's allegations were based on assumptions without factual basis. Additionally, the demand was time-barred as it was raised after seven years without evidence of suppression of facts by the appellant. The appeal was allowed and the impugned order set aside. Case-Laws Customs Mon, 19 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757257