https://www.taxtmi.com/caselaws?id=786597 Customs duty demands linked to non-fulfilment of NFE norms were described as unsustainable where the Development Commissioner had already adjudicated the NFE default and the prescribed penalty had been paid, because the same issue could not be reopened through a parallel customs demand. The text also states that an appeal against such a customs duty demand was maintainable before the Commissioner (Appeals), Customs, and that dismissal on the ground that the matter lay before the Commissioner (Appeals), Central Excise was erroneous. It further notes that renewal of the Letter of Permission supported the position that the NFE issue had already been dealt with. en-us Wed, 04 Feb 2026 00:00:00 +0530 Mon, 16 Feb 2026 09:13:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786597 Customs duty demands linked to non-fulfilment of NFE norms were described as unsustainable where the Development Commissioner had already adjudicated the NFE default and the prescribed penalty had been paid, because the same issue could not be reopened through a parallel customs demand. The text also states that an appeal against such a customs duty demand was maintainable before the Commissioner (Appeals), Customs, and that dismissal on the ground that the matter lay before the Commissioner (Appeals), Central Excise was erroneous. It further notes that renewal of the Letter of Permission supported the position that the NFE issue had already been dealt with. Case-Laws Customs Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786597