Duty Demand Quashed: DGH Certificate Cannot Add Conditions Beyond Notification

Dolphin Drilling Ltd. Vs Commissioner of Customs (Export-I) (CESTAT Mumbai) The appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai concerned a challenge to an order dated 29.09.2009, whereby the Commissioner of Customs confirmed demand of duty along with interest and penalty against the appellant for alleged violation of conditions under Exemption Notification No. 21/2002. The department’s case was that the appellant failed to comply with a condition contained in a certificate issued by the Directorate General of Hydrocarbons (DGH), which required re-export...