https://www.taxtmi.com/caselaws?id=788103 Where exporters in a 100% EOU cleared finished marble slabs to DTA under a judicial stay and paid excise equal to the customs duty leviable on like imported goods pursuant to the proviso to Section 3, a subsequent demand for customs duty on imported raw marble is unsustainable because revenue parity was maintained; consequential interest demand is also set aside. Because there was no suppression, collusion or wilful misstatement and clearances and payments were on record, extended limitation and mandatory penalties predicated on suppression cannot be sustained. Confiscation and redemption fines are also unsupportable where no sanctionable breach occurred and goods were not available for seizure. en-us Mon, 09 Mar 2026 00:00:00 +0530 Tue, 17 Mar 2026 08:23:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788103 Where exporters in a 100% EOU cleared finished marble slabs to DTA under a judicial stay and paid excise equal to the customs duty leviable on like imported goods pursuant to the proviso to Section 3, a subsequent demand for customs duty on imported raw marble is unsustainable because revenue parity was maintained; consequential interest demand is also set aside. Because there was no suppression, collusion or wilful misstatement and clearances and payments were on record, extended limitation and mandatory penalties predicated on suppression cannot be sustained. Confiscation and redemption fines are also unsupportable where no sanctionable breach occurred and goods were not available for seizure. Case-Laws Customs Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788103