https://www.taxtmi.com/caselaws?id=757648 CESTAT Mumbai ruled on imports of stainless steel coils and plates from China under Advance Authorization Licenses dated 12.10.2017. The tribunal upheld CVD liability under Section 9 of Customs Tariff Act, 1975, as exemption notification was issued only on 13.10.2017, one day after imports. However, CESTAT set aside confiscation under Section 111(d) and penalties under Sections 112(a), 114A, and 114AA, finding no evidence of intentional violations since goods were cleared with departmental approval. The tribunal directed reconsideration of duty drawback claims and shipping bill amendments under Section 149, rejecting time limit restrictions imposed by circular as ultra vires. en-us Mon, 26 Aug 2024 00:00:00 +0530 Thu, 29 Aug 2024 19:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757648 CESTAT Mumbai ruled on imports of stainless steel coils and plates from China under Advance Authorization Licenses dated 12.10.2017. The tribunal upheld CVD liability under Section 9 of Customs Tariff Act, 1975, as exemption notification was issued only on 13.10.2017, one day after imports. However, CESTAT set aside confiscation under Section 111(d) and penalties under Sections 112(a), 114A, and 114AA, finding no evidence of intentional violations since goods were cleared with departmental approval. The tribunal directed reconsideration of duty drawback claims and shipping bill amendments under Section 149, rejecting time limit restrictions imposed by circular as ultra vires. Case-Laws Customs Mon, 26 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757648