https://www.taxtmi.com/caselaws?id=780979 CESTAT (AT Delhi) partly allowed the appeal: customs duty of Rs.1,05,18,265 with interest under section 28AA was confirmed on the entire imported Crude Palm Oil not used in manufacture (lost in fire or found short) because exemption conditions were not satisfied and no adequate evidence supported accounting error or clandestine removal. Penalties under sections 114A, 114AA and 117 of the Customs Act were set aside for lack of proof of collusion, willful misstatement, mis-declaration or other contraventions. en-us Fri, 07 Nov 2025 00:00:00 +0530 Mon, 10 Nov 2025 08:56:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780979 CESTAT (AT Delhi) partly allowed the appeal: customs duty of Rs.1,05,18,265 with interest under section 28AA was confirmed on the entire imported Crude Palm Oil not used in manufacture (lost in fire or found short) because exemption conditions were not satisfied and no adequate evidence supported accounting error or clandestine removal. Penalties under sections 114A, 114AA and 117 of the Customs Act were set aside for lack of proof of collusion, willful misstatement, mis-declaration or other contraventions. Case-Laws Customs Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780979