https://www.taxtmi.com/caselaws?id=50824 The Appellate Tribunal CEGAT, Mumbai, held that demanding customs duty on goods manufactured by a 100% export-oriented unit in India and sold domestically was not justified under the Customs Act, 1962. The Tribunal ruled that excise duty, not customs duty, was applicable in such cases, as per the Central Excise Act, 1944. Consequently, the duty demand notice under the Customs Act and proposed penalties were set aside. The department was permitted to recover any excise duty owed and take actions for contraventions of the Central Excise Act in accordance with the law. en-us Mon, 17 Sep 2001 00:00:00 +0530 Fri, 17 Sep 2010 15:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50824 The Appellate Tribunal CEGAT, Mumbai, held that demanding customs duty on goods manufactured by a 100% export-oriented unit in India and sold domestically was not justified under the Customs Act, 1962. The Tribunal ruled that excise duty, not customs duty, was applicable in such cases, as per the Central Excise Act, 1944. Consequently, the duty demand notice under the Customs Act and proposed penalties were set aside. The department was permitted to recover any excise duty owed and take actions for contraventions of the Central Excise Act in accordance with the law. Case-Laws Customs Mon, 17 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50824