https://www.taxtmi.com/caselaws?id=776469 The CESTAT held that the demand for additional CVD after clearance of imported CNG kits was not sustainable, as the duty was correctly assessed and approved based on transaction value rather than RSP. There was no evidence of suppression of facts or mens rea on the part of the CHA appellant, and penalty imposition was unwarranted. The show cause notice was barred by limitation, and the department failed to discharge its burden of proof. Consequently, the penalty imposed on the appellant was set aside and the appeal allowed. en-us Fri, 08 Aug 2025 00:00:00 +0530 Tue, 12 Aug 2025 08:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776469 The CESTAT held that the demand for additional CVD after clearance of imported CNG kits was not sustainable, as the duty was correctly assessed and approved based on transaction value rather than RSP. There was no evidence of suppression of facts or mens rea on the part of the CHA appellant, and penalty imposition was unwarranted. The show cause notice was barred by limitation, and the department failed to discharge its burden of proof. Consequently, the penalty imposed on the appellant was set aside and the appeal allowed. Case-Laws Customs Fri, 08 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776469