https://www.taxtmi.com/caselaws?id=54122 The Tribunal upheld the duty payment demand for non-compliance with export obligations under the advance license scheme. Relief was granted based on partial exports, with a strict interpretation of notifications. The inclusion of ADD in the value for calculating SAD was affirmed, applying a lower interest rate retrospectively. Penalty liability under Section 112 was upheld for post-importation violation of exemption conditions. Interest recovery at 15% was ordered for SCD, SAD, and ADD, with the appeal partly allowed for recalculation of duty and interest, penalty redetermination, and proof of exports authentication. en-us Thu, 18 Aug 2005 00:00:00 +0530 Mon, 18 Oct 2010 11:14:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54122 The Tribunal upheld the duty payment demand for non-compliance with export obligations under the advance license scheme. Relief was granted based on partial exports, with a strict interpretation of notifications. The inclusion of ADD in the value for calculating SAD was affirmed, applying a lower interest rate retrospectively. Penalty liability under Section 112 was upheld for post-importation violation of exemption conditions. Interest recovery at 15% was ordered for SCD, SAD, and ADD, with the appeal partly allowed for recalculation of duty and interest, penalty redetermination, and proof of exports authentication. Case-Laws Customs Thu, 18 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54122