In the case of M S Jaswal Neco Ltd vs Commissioner of Customs Visakhapatnam the appellant sought customs duty exemptions while importing Low Ash Metallurgical LAM Coke under advance licenses ... but faced a duty demand of Rs crores The Customs Excise and Service Tax Appellate Tribunal CESTAT partially upheld the appeal directing a recalculation by the original authority on issues of interest liability retrospective provisions and anti-dumping duty inclusion

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