https://www.taxtmi.com/caselaws?id=785421 Importers availed Advance Authorisation benefits for raw materials and faced IGST, interest, redemption fine and penalty on the ground that pre-import conditions and one-to-one incorporation into exported goods were not established; the adjudicating authority confirmed demand without adducing documentary proof. The decision finds Revenue failed to prove non-fulfilment of notification conditions, and observes amendments enabling imposition of interest and penalties apply prospectively from 16.08.2024, thus not covering the disputed 20172019 period; consequence: IGST demand, interest, redemption fine and penalty set aside and appeal allowed. en-us Tue, 20 Jan 2026 00:00:00 +0530 Fri, 23 Jan 2026 09:10:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785421 Importers availed Advance Authorisation benefits for raw materials and faced IGST, interest, redemption fine and penalty on the ground that pre-import conditions and one-to-one incorporation into exported goods were not established; the adjudicating authority confirmed demand without adducing documentary proof. The decision finds Revenue failed to prove non-fulfilment of notification conditions, and observes amendments enabling imposition of interest and penalties apply prospectively from 16.08.2024, thus not covering the disputed 20172019 period; consequence: IGST demand, interest, redemption fine and penalty set aside and appeal allowed. Case-Laws Customs Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785421