https://www.taxtmi.com/caselaws?id=779943 CESTAT set aside the order confirming duty forgone and penalties. Tribunal held that amendment to the notification removed the proviso relied on, so the condition for export obligation did not exist during the relevant period and duty could not be recovered. Statements under section 108 were inadmissible because the procedure under section 138B was not followed, invalidating penalty under section 112. Penalty under section 114AA against the proprietor was also unsustainable. The impugned order was quashed and the appeal allowed. en-us Tue, 05 Aug 2025 00:00:00 +0530 Wed, 15 Oct 2025 11:04:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779943 CESTAT set aside the order confirming duty forgone and penalties. Tribunal held that amendment to the notification removed the proviso relied on, so the condition for export obligation did not exist during the relevant period and duty could not be recovered. Statements under section 108 were inadmissible because the procedure under section 138B was not followed, invalidating penalty under section 112. Penalty under section 114AA against the proprietor was also unsustainable. The impugned order was quashed and the appeal allowed. Case-Laws Customs Tue, 05 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779943