https://www.taxtmi.com/highlights?id=96809 Imported goods cleared and sold as fertilizers did not meet the post 2011 exemption condition limiting nil duty to inputs used in fertilizer manufacture; appellants paid the differential countervailing duty and interest voluntarily before show cause, and explained the omission as a bona fide, unintentional mistake. The tribunal found no element of suppression and held that penal provisions enacted later do not apply to the 2011 dispute period; accordingly, invocation of penalty for suppression and confirmation of interest and confiscation were set aside, and the appeal allowed to that extent. en-us Thu, 12 Feb 2026 09:03:32 +0530 Thu, 12 Feb 2026 09:03:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96809 Imported goods cleared and sold as fertilizers did not meet the post 2011 exemption condition limiting nil duty to inputs used in fertilizer manufacture; appellants paid the differential countervailing duty and interest voluntarily before show cause, and explained the omission as a bona fide, unintentional mistake. The tribunal found no element of suppression and held that penal provisions enacted later do not apply to the 2011 dispute period; accordingly, invocation of penalty for suppression and confirmation of interest and confiscation were set aside, and the appeal allowed to that extent. Highlights Customs Thu, 12 Feb 2026 09:03:32 +0530 https://www.taxtmi.com/highlights?id=96809