https://www.taxtmi.com/caselaws?id=780742 CESTAT allowed the appeal, setting aside the demand for additional customs duty (CVD) and the confiscation and redemption fine. Tribunal held that where goods fall under the Third Schedule and RSP-related activity amounts to manufacture, liability is for excise duty under Section 4A, not isolated CVD under Section 3(2); CVD cannot be re-determined by customs valuation rules. Revenue's differential duty calculation was unsupported by comparable import data and unreliable sources; recorded statements lacked required procedure and corroboration. The demand was also time-barred, so the impugned order was quashed. en-us Fri, 31 Oct 2025 00:00:00 +0530 Wed, 05 Nov 2025 08:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780742 CESTAT allowed the appeal, setting aside the demand for additional customs duty (CVD) and the confiscation and redemption fine. Tribunal held that where goods fall under the Third Schedule and RSP-related activity amounts to manufacture, liability is for excise duty under Section 4A, not isolated CVD under Section 3(2); CVD cannot be re-determined by customs valuation rules. Revenue's differential duty calculation was unsupported by comparable import data and unreliable sources; recorded statements lacked required procedure and corroboration. The demand was also time-barred, so the impugned order was quashed. Case-Laws Customs Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780742