Eligibility for notification exemption on imported fertilizers challenged; penalty, interest and confiscation set aside after voluntary payment and non retroactivity ruling

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....Imported goods cleared and sold as fertilizers did not meet the post 2011 exemption condition limiting nil duty to inputs used in fertilizer manufacture; appellants paid the differential countervailing duty and interest voluntarily before show cause, and explained the omission as a bona fide, unintentional mistake. The tribunal found no element of suppression and held that penal provisions enacted later do not apply to the 2011 dispute period; accordingly, invocation of penalty for suppression and confirmation of interest and confiscation were set aside, and the appeal allowed to that extent.....