https://www.taxtmi.com/caselaws?id=116603 The Appellate Tribunal CESTAT, Mumbai upheld the decision of the Commissioner of Customs, Mumbai to vacate the show cause notice for confiscation of polyester fabrics and imposition of penalties on the exporter under the DEEC scheme. The Tribunal relied on a precedent establishing that the export goods were not liable for confiscation or penalty under Section 113(d) of the Customs Act. As a result, the Tribunal dismissed the Revenue's appeal, emphasizing the limited scope of DEEC benefits and clarifying the legal framework concerning penalties and confiscation in cases related to export obligations under the DEEC scheme. en-us Wed, 21 Sep 2005 00:00:00 +0530 Thu, 14 Jun 2012 10:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116603 The Appellate Tribunal CESTAT, Mumbai upheld the decision of the Commissioner of Customs, Mumbai to vacate the show cause notice for confiscation of polyester fabrics and imposition of penalties on the exporter under the DEEC scheme. The Tribunal relied on a precedent establishing that the export goods were not liable for confiscation or penalty under Section 113(d) of the Customs Act. As a result, the Tribunal dismissed the Revenue's appeal, emphasizing the limited scope of DEEC benefits and clarifying the legal framework concerning penalties and confiscation in cases related to export obligations under the DEEC scheme. Case-Laws Customs Wed, 21 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116603