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2014 (7) TMI 1147 - AT - CustomsConfiscation of goods - classification issue of the coal imported - Held that:- There is no difference in facts and the issue between the Coastal Energy Pvt. Ltd. [2014 (8) TMI 246 - CESTAT BANGALORE] and these cases. Accordingly in these cases also, the demands for customs duty for the normal period in accordance with law is upheld and if amount is not paid or partially paid, balance would be payable with interest as per law for the normal period of limitation - As decided in the case of Coastal Energy Pvt. Ltd., penalties imposed on the appellant are set aside. Confiscation of the goods is also set aside and there shall be no redemption fine also - Decided partly in favour of assessee.
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