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2018 (4) TMI 782 - AT - CustomsN/N. 111-95/Cus dated 5th June 1995 - Export Promotion Capital Goods (EPCG) scheme - terms of remand - Held that: - The terms of the remand are very clear; the only issue left for the adjudicating authority was to determine fulfilment of the export obligation within the statutory period. The fulfilment of the revised export obligation within the extended period is not in question. The adjudicating authority should have limited its findings only to that and should not have traveled beyond the terms of the remand. Appeal allowed - decided in favor of appellant.
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