Initial Test Reports Prevail; Later Contradictions Irrelevant for Exemption Eligibility: CESTAT Chennai

JSW Steel Ltd. Vs Commissioner of Customs (CESTAT Chennai) The appeal arose from an order passed by the Commissioner of Customs denying exemption under Notification No. 21/2002-Cus (as amended) in respect of imported coking coal under one Bill of Entry and confirming a differential duty demand of Rs. 1,06,43,194/- along with interest, while dropping proceedings for five other consignments. The importer, engaged in the manufacture of iron and steel, had imported Hard Coking Coal from Australia through six Bills of Entry between August 2011 and March 2012 and claimed exemption under the notifica...