https://www.taxtmi.com/caselaws?id=787290 Concessional CVD under Clause 1C of Notification No. 04/2006-CE required direct purchase from the manufacturer, so High Sea Sale transactions did not satisfy the mandatory condition and the concession was unavailable. The note also explains that where imports and exemption claims were disclosed at assessment, a later show cause notice beyond the normal period could not rely on the extended limitation under Section 28(4) in the absence of wilful misstatement or suppression. Penalty under Section 114A was likewise unsustainable because it depended on a duty demand validly sustained on the extended period and on fraud-like conduct, which was not shown. en-us Mon, 23 Feb 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787290 Concessional CVD under Clause 1C of Notification No. 04/2006-CE required direct purchase from the manufacturer, so High Sea Sale transactions did not satisfy the mandatory condition and the concession was unavailable. The note also explains that where imports and exemption claims were disclosed at assessment, a later show cause notice beyond the normal period could not rely on the extended limitation under Section 28(4) in the absence of wilful misstatement or suppression. Penalty under Section 114A was likewise unsustainable because it depended on a duty demand validly sustained on the extended period and on fraud-like conduct, which was not shown. Case-Laws Customs Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787290