DFIA scheme - exemption from basic customs duty and additional customs duty - introduction of new...

DFIA scheme - exemption from basic customs duty and additional customs duty - introduction of new condition by way of amendment - The tribunal held that, the amendment couldn't be applied retrospectively to imports cleared before its introduction. Since some of the appellant's imports fell into this period, the demand for duty and penalties based on the new condition was invalid. - The CESTAT found no evidence of fraud, misrepresentation, or deliberate evasion of duty by the appellant. The failure to fulfill the new condition was considered a procedural violation, not a misdeclaration. .....

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