No Duty Liability Without Evidence of Excess Clearance Under IGCR Rules: CESTAT Delhi

K. A. Enterprises Vs Commissioner of Customs (CESTAT Delhi) In this case before the Customs Excise and Service Tax Appellate Tribunal Delhi, the appellant challenged an order confirming customs duty demand of ₹31,40,636 along with interest and an equivalent penalty under the Customs Act, 1962. The dispute arose from imports made between October 2018 and June 2021, where the appellant imported raw materials used in manufacturing sanitary napkins and claimed concessional duty under Notification No. 50/2017-Cus by following the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 ...