https://www.taxtmi.com/caselaws?id=762787 CESTAT Ahmedabad allowed the appeal in a customs duty demand case. The appellant operated a bonded warehouse since 1986 but had insufficient bonded area for manufacturing large offshore oil exploration machinery, requiring operations outside the designated bonded space within their factory premises. Revenue authorities issued eight show cause notices during 2018-2019 demanding duty and denying benefits under Notification 12/2012-Cus. The tribunal held that the appellant's activities occurred with full revenue knowledge for over 30 years, no revenue loss occurred, and no diversion of goods was alleged. The 2017 license amendment enlarging the bonded area was treated as curative with retrospective effect from 2014, making the demands unsustainable. en-us Thu, 05 Dec 2024 00:00:00 +0530 Sat, 07 Dec 2024 08:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762787 CESTAT Ahmedabad allowed the appeal in a customs duty demand case. The appellant operated a bonded warehouse since 1986 but had insufficient bonded area for manufacturing large offshore oil exploration machinery, requiring operations outside the designated bonded space within their factory premises. Revenue authorities issued eight show cause notices during 2018-2019 demanding duty and denying benefits under Notification 12/2012-Cus. The tribunal held that the appellant's activities occurred with full revenue knowledge for over 30 years, no revenue loss occurred, and no diversion of goods was alleged. The 2017 license amendment enlarging the bonded area was treated as curative with retrospective effect from 2014, making the demands unsustainable. Case-Laws Customs Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762787