https://www.taxtmi.com/caselaws?id=773740 CESTAT Ahmedabad allowed the appeal by a 100% EOU challenging customs duty demand on re-imported rejected DG sets. The appellant had disclosed full facts in their Bill of Entry and ER-2 return, but the Authorized Officer of SEZ allowed duty-free import without examining notification conditions. The department issued show cause notice after four years following CERA's objection. The tribunal found no grounds for invoking extended limitation period and held the customs duty demand with interest unsustainable. Penalties under Sections 112 and 114A of Customs Act on both the company and its authorized signatory were set aside. en-us Thu, 26 Jun 2025 00:00:00 +0530 Fri, 27 Jun 2025 08:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773740 CESTAT Ahmedabad allowed the appeal by a 100% EOU challenging customs duty demand on re-imported rejected DG sets. The appellant had disclosed full facts in their Bill of Entry and ER-2 return, but the Authorized Officer of SEZ allowed duty-free import without examining notification conditions. The department issued show cause notice after four years following CERA's objection. The tribunal found no grounds for invoking extended limitation period and held the customs duty demand with interest unsustainable. Penalties under Sections 112 and 114A of Customs Act on both the company and its authorized signatory were set aside. Case-Laws Customs Thu, 26 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773740