https://www.taxtmi.com/caselaws?id=784778 Countervailing duty on imported silk fabrics for 2012-2013 was inapplicable because binding SC precedent held CVD not leviable on such imports during the relevant period; the demand to that extent was set aside. Invocation of the extended period under s.28(4) Customs Act was impermissible since non-fulfilment of export obligation under Notn. 96/2009-Cus was a post-import event and there was no suppression or wilful misstatement at import, and payment of duty and interest before SCN statutorily concluded proceedings under s.28(2); extended-period demand and consequential proceedings were quashed. Confiscation and penalties under ss.111, 112, 114A and 114AA failed for lack of mens rea/false documents and absence of subsisting import-time contravention; all were set aside, with remand limited to arithmetical verification of BCD and interest already paid. en-us Fri, 09 Jan 2026 00:00:00 +0530 Mon, 12 Jan 2026 09:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784778 Countervailing duty on imported silk fabrics for 2012-2013 was inapplicable because binding SC precedent held CVD not leviable on such imports during the relevant period; the demand to that extent was set aside. Invocation of the extended period under s.28(4) Customs Act was impermissible since non-fulfilment of export obligation under Notn. 96/2009-Cus was a post-import event and there was no suppression or wilful misstatement at import, and payment of duty and interest before SCN statutorily concluded proceedings under s.28(2); extended-period demand and consequential proceedings were quashed. Confiscation and penalties under ss.111, 112, 114A and 114AA failed for lack of mens rea/false documents and absence of subsisting import-time contravention; all were set aside, with remand limited to arithmetical verification of BCD and interest already paid. Case-Laws Customs Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784778