https://www.taxtmi.com/caselaws?id=93170 The appellate tribunal ordered a remand for a de novo consideration by the original authority to address all the pertinent issues raised during the appeal. The case involved a dispute over duty exemption of advance licenses under Customs Notification No. 203/92, focusing on Modvat credit utilization, transfer of licenses, non-importation of goods, and lack of clarity on manufacturing details of exported goods. The tribunal emphasized the need for a re-examination by the original authority due to the lack of clear findings and the availability of crucial evidence disproving the allegations of suppression and extended period invocation under the Customs Act, 1962. en-us Wed, 01 Sep 1999 00:00:00 +0530 Tue, 08 Nov 2011 17:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93170 The appellate tribunal ordered a remand for a de novo consideration by the original authority to address all the pertinent issues raised during the appeal. The case involved a dispute over duty exemption of advance licenses under Customs Notification No. 203/92, focusing on Modvat credit utilization, transfer of licenses, non-importation of goods, and lack of clarity on manufacturing details of exported goods. The tribunal emphasized the need for a re-examination by the original authority due to the lack of clear findings and the availability of crucial evidence disproving the allegations of suppression and extended period invocation under the Customs Act, 1962. Case-Laws Customs Wed, 01 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93170