Denial of concessional duty rate for import of 'waste paper' used in production of 'paper' instead of...

Denial of concessional duty rate for import of 'waste paper' used in production of 'paper' instead of 'newsprint', non-maintenance of separate books concealed from excise authorities to obtain 'end-use certificate'. Insolvency and Bankruptcy Code, 2016 proceedings - no inconsistency with determination of duty liability on past clearances. Penalties u/s 112 of Customs Act on individuals - no specific finding on their role in furnishing 'end-use' certificate, only overall managerial role considered. Confiscation u/s 111(m), not 111(d). Penalties on individuals set aside for lack of determination of their responsibility in import and filing bill of entry. Appeal disposed. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X