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. 7.21 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.