https://www.taxtmi.com/caselaws?id=771869 CESTAT New Delhi partially allowed appeals against Commissioner's order regarding EPCG Authorization violations. The tribunal upheld customs duty demand with interest for non-fulfillment of export obligations under the Exemption Notification. However, it set aside penalty under section 117, confiscation under sections 111(j) and 111(o), duty demand of Rs. 18,69,140 under section 28(4), penalty under section 114A, and penalty of Rs. 3,33,662 under section 112(a)(ii). The tribunal found no suppression of material facts with intent to evade duty, making extended limitation period invocation unjustified. en-us Tue, 27 May 2025 00:00:00 +0530 Sat, 31 May 2025 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771869 CESTAT New Delhi partially allowed appeals against Commissioner's order regarding EPCG Authorization violations. The tribunal upheld customs duty demand with interest for non-fulfillment of export obligations under the Exemption Notification. However, it set aside penalty under section 117, confiscation under sections 111(j) and 111(o), duty demand of Rs. 18,69,140 under section 28(4), penalty under section 114A, and penalty of Rs. 3,33,662 under section 112(a)(ii). The tribunal found no suppression of material facts with intent to evade duty, making extended limitation period invocation unjustified. Case-Laws Customs Tue, 27 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771869