https://www.taxtmi.com/caselaws?id=53933 The tribunal upheld duty demands on the actual length of cables laid under sea and on imported cables used for repairs/replacement. The penalty imposed under Section 114A was set aside, considering the non-retrospective nature of the penal clause and granting benefits to M/s. VSNL as a Public Sector Undertaking. The appeals were disposed of accordingly. en-us Mon, 28 Feb 2005 00:00:00 +0530 Sat, 16 Oct 2010 10:18:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53933 The tribunal upheld duty demands on the actual length of cables laid under sea and on imported cables used for repairs/replacement. The penalty imposed under Section 114A was set aside, considering the non-retrospective nature of the penal clause and granting benefits to M/s. VSNL as a Public Sector Undertaking. The appeals were disposed of accordingly. Case-Laws Customs Mon, 28 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53933