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2014 (8) TMI 281 - AT - Customs100% EOU - subsequent development after the passage of order in original - LOP was extended and permission for Customs Private bonded warehouse was extended - capital goods obtained duty free - Clandestine clearance of goods into the DTA and failure to intimate commencement of manufacturing goods - Violation of the conditions of Notifications No. 13/81-cus and 123/81-CE - Held that:- there is a new development in the sense that the LOP has been extended up to 06.04.2014. If the Tribunal was convinced that the entire order was a result of cancellation of LOP, the moment the LOP was extended, normal course would have been to set aside the order and direct the department to take up the issue as and when LOP expires. If an order is passed on only cancellation of LOP, the moment the cancelled LOP gets reviewed and extended, naturally the obvious step when an appeal is filed is to set aside the order which is passed purely on the ground that LOP has been cancelled. - matter remanded back for fresh decision.
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