Home Case Index All Cases Customs Customs + AT Customs - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 413 - AT - CustomsValidity of subsequent SCN - earlier SCN pending adjudication before the adjudicating authority below i.e. Commissioner (Appeals) - EPCG Scheme - non-fulfillment of export obligation - N/N. 97/2004-Cus dated 17.9.2004 - Held that:- The appeal has been dismissed only for want of said EPCG certificate - the appellant be given an opportunity to put forth the documents as impressed upon today before us before the original adjudicating authority being crucial to the adjudication. Matter remanded to the original adjudicating authority requiring them to consider the documents about fulfillment of the Export Obligation as assailed by the appellant and thereafter to decide the SCN afresh - appeal allowed by way of remand.
|