https://www.taxtmi.com/caselaws?id=791784 Countervailing duty was held not payable on imports made under advance authorisation during 07.09.2017 to 12.10.2017, because the later exemption notification was treated as a substitution curing the earlier omission in the exemption scheme. The Tribunal followed its earlier view in the same controversy and accepted that the amended notification extended the exemption to the intervening period. On that basis, the duty demand and consequential liabilities could not be sustained, and the importer was entitled to exemption relief for the disputed period. en-us Fri, 15 May 2026 00:00:00 +0530 Mon, 18 May 2026 08:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791784 Countervailing duty was held not payable on imports made under advance authorisation during 07.09.2017 to 12.10.2017, because the later exemption notification was treated as a substitution curing the earlier omission in the exemption scheme. The Tribunal followed its earlier view in the same controversy and accepted that the amended notification extended the exemption to the intervening period. On that basis, the duty demand and consequential liabilities could not be sustained, and the importer was entitled to exemption relief for the disputed period. Case-Laws Customs Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791784