https://www.taxtmi.com/caselaws?id=95197 Customs duty on removals of cut flowers from a 100% Export Oriented Unit to the Domestic Tariff Area was not treated as properly sustainable on a customs footing, because the goods were grown and removed within India and any liability for DTA clearances had to be examined under the applicable excise framework. Procedural irregularities alone could not convert the transaction into a customs duty case. The matter was also remanded because the lower appellate proceedings were vitiated by denial of a proper hearing, with stay applications and appeals disposed of without due consideration and one matter rejected on pre-deposit without reasoned adjudication. en-us Mon, 09 Oct 2000 00:00:00 +0530 Thu, 08 Dec 2011 16:13:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95197 Customs duty on removals of cut flowers from a 100% Export Oriented Unit to the Domestic Tariff Area was not treated as properly sustainable on a customs footing, because the goods were grown and removed within India and any liability for DTA clearances had to be examined under the applicable excise framework. Procedural irregularities alone could not convert the transaction into a customs duty case. The matter was also remanded because the lower appellate proceedings were vitiated by denial of a proper hearing, with stay applications and appeals disposed of without due consideration and one matter rejected on pre-deposit without reasoned adjudication. Case-Laws Customs Mon, 09 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95197