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2018 (2) TMI 1424 - AT - CustomsViolation of import condition - The department entertained the view that respondent having not fulfilled the export obligation and having diverted the duty free imports into the domestic market are not eligible for exemption under Customs N/N. 204/92 and 80/95 and was liable to pay duty - Held that: - the Tribunal had given specific direction to the adjudicating authority to take cognisance of the EODC issued by JDGFT and to consider the matter on the basis of such documents. When the authority who granted the license has rendered a finding and issued certificate that the respondent-company has fulfilled the export obligation, the contention of the Revenue that the respondents are liable to pay duty as well as penalty cannot sustain - appeal dismissed - decided against Revenue.
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