2014 (9) TMI 1051 - AT - Customs

Classification - Steam Coal imported - Demand of duty along with interest - Appellant agrees that issue is no longer res integra - Held that - in view of the earlier decision of this Tribunal in the case of M/s. Coastal Energy Pvt. Ltd. & others Vs Commissioner of Customs, Central Excise and Service tax 2014 (8) TMI 246 - CESTAT BANGALORE , the demand of duty and interest payable thereon are upheld within the normal period. If there is any demand for extended period, the demand for extended period is not upheld. Penalty and fine, if any, imposed are set aside.

Summary

The Appellate Tribunal CESTAT Bangalore decided on the classification of Steam Coal imported by the appellants. The requirement of pre-deposit was waived, and the matter was taken up for final decision. The demand for duty and interest within the normal period was upheld, while any demand for the extended period was not upheld. Penalties and fines imposed were set aside.