TMI Blog2018 (8) TMI 1604X X X X Extracts X X X X X X X X Extracts X X X X ..... S. JSW STEEL LTD. [2015 (10) TMI 2392 - CESTAT CHENNAI], wherein the Tribunal rejected the appeal of the Revenue holding that the importer is eligible for benefit of the above notification under SHIS scheme for the clearance of the imported goods - the appellant is eligible for the benefit of the Notification - appeal allowed - decided in favor of appellant. - Appeal No. C/41511/2017 - Final Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esaid expansion and upgradation, it applied for zero duty EPCG licenses under the provisions of Foreign Trade Policy. In terms of the policy, capital goods could have been imported without any payment of duty subject to the fulfillment of the condition that the export obligation to be met, was six times the amount of duty saved, over and above the average export obligation. They could also import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the EPCG license and the remaining capital goods by debiting the same against the SHIS scrips. Show cause notice was issued to the appellant for demanding differential customs duty for the imports that had taken place through different ports along with interest. The Director (Customs), CBEC, New Delhi vide Notification No. 53/2016- Customs (NT) dated 13.4.2016 appointed the Principal Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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