CESTAT Sets Aside Customs Demand as Offshore Materials Were Already Duty Paid

Larsen & Tourbo Limited Vs Commissioner of Customs (CESTAT Ahmedabad) In this case before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad, a customs duty demand and penalty were imposed on the appellant company on the ground that materials brought ashore had not suffered customs duty and were allegedly concealed. The department contended that duty had not been discharged on these materials and sought to recover customs duty along with penalties. The appellant maintained that the materials in question were leftover materials from operations at Bombay High and were...