2014 (6) TMI 908

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....y, Judicial Member, JJ. For the Petitioner : Mr. G.H. Pradyumna Advocate For the Respondent : Mr. S. Teli, AR Order Per: B.S.V. MURTHY Appellant imported 18,000 MTs of coal from different suppliers and cleared the same classifying under CTH 2701 1920 claiming the same as "Steam Coal". The appellant claimed the benefit of exemption Notification No.12/2012 Cus. dated 17.03.2012 (Sl. No. 123 as....