https://www.taxtmi.com/caselaws?id=465156 CESTAT set aside the order finalizing provisional assessment of six Bills of Entry and demanding safeguard duty with corresponding IGST on imported solar modules. The Tribunal held that, in light of binding precedent of Madras HC, safeguard duty was not leviable for imports made between 23.07.2018 and 10.09.2018, the period during which an interim order of Orissa HC restraining such levy was operative until vacated by SC. Since the Bills of Entry fell within this protected period, the Commissioner (Appeals) erred in upholding the demand solely on the basis of the safeguard duty notification. The appeal was allowed and the demand quashed. en-us Thu, 30 Jan 2025 00:00:00 +0530 Mon, 08 Dec 2025 18:58:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465156 CESTAT set aside the order finalizing provisional assessment of six Bills of Entry and demanding safeguard duty with corresponding IGST on imported solar modules. The Tribunal held that, in light of binding precedent of Madras HC, safeguard duty was not leviable for imports made between 23.07.2018 and 10.09.2018, the period during which an interim order of Orissa HC restraining such levy was operative until vacated by SC. Since the Bills of Entry fell within this protected period, the Commissioner (Appeals) erred in upholding the demand solely on the basis of the safeguard duty notification. The appeal was allowed and the demand quashed. Case-Laws Customs Thu, 30 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465156