Home Case Index All Cases Customs Customs + AT Customs - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 1003 - AT - CustomsBenefit of DEEC license - non-fulfillment of export obligation - violation of conditions of Notification No. 93/2004 dated 10.09.2004 (as amended) - Held that:- It is an admitted position that the said application is still pending before the licensing authority. It is also not the case of the Revenue that the statement of the appellant that its export obligation got subsumed in the export obligation of the EOU, was wrong nor have they examined the case of the appellant from this angle. When a claim is made by the assessee, the same has been thrown out without examining the claim of the assessee and without finding that such claim/s is/are wrong or illegal. The impugned order cannot sustain - matter remanded back to the file of the adjudicating authority to pass order afresh - The appeal is allowed for statistical purposes, by way of remand.
|