https://www.taxtmi.com/highlights?id=99860 Imports made under an Advance Authorisation Scheme were treated as not liable to CVD for the intervening period, because the Tribunal followed its earlier ruling in M/s. Vishal Metal Industries and applied the later exemption notification retrospectively to that period where export obligation had been fulfilled. On that basis, the CVD demand was unsustainable, and the consequential confiscation, interest and penalties also could not survive. The impugned order was set aside in full and the appeals were allowed. en-us Mon, 18 May 2026 08:40:42 +0530 Mon, 18 May 2026 08:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99860 Imports made under an Advance Authorisation Scheme were treated as not liable to CVD for the intervening period, because the Tribunal followed its earlier ruling in M/s. Vishal Metal Industries and applied the later exemption notification retrospectively to that period where export obligation had been fulfilled. On that basis, the CVD demand was unsustainable, and the consequential confiscation, interest and penalties also could not survive. The impugned order was set aside in full and the appeals were allowed. Highlights Customs Mon, 18 May 2026 08:40:42 +0530 https://www.taxtmi.com/highlights?id=99860