https://www.taxtmi.com/caselaws?id=112571 The Tribunal ruled in favor of the appellants, holding that the provisions of Sections 113(d) and (i) of the Customs Act were not applicable as the goods were not prohibited or chargeable to duty. Additionally, the Tribunal found no violation of Rule 13 of the Customs and Central Excise Duties Drawback Rules, 1995, as no order permitting clearance and loading was issued, and the appellants were allowed to take back the goods. Consequently, the impugned order was set aside, providing relief to the appellants as per the law. en-us Fri, 13 Aug 2004 00:00:00 +0530 Mon, 30 Apr 2012 16:31:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112571 The Tribunal ruled in favor of the appellants, holding that the provisions of Sections 113(d) and (i) of the Customs Act were not applicable as the goods were not prohibited or chargeable to duty. Additionally, the Tribunal found no violation of Rule 13 of the Customs and Central Excise Duties Drawback Rules, 1995, as no order permitting clearance and loading was issued, and the appellants were allowed to take back the goods. Consequently, the impugned order was set aside, providing relief to the appellants as per the law. Case-Laws Customs Fri, 13 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112571