https://www.taxtmi.com/caselaws?id=120430 The Tribunal ruled in favor of the appellants in a case concerning duty liability on imported consumables by a 100% E.O.U. The Commissioner's decision to demand duty, interest, and penalty was overturned as the appellants demonstrated utilization for exports and fulfillment of obligations under the scheme. The Tribunal found the Commissioner's findings flawed, emphasizing the lack of yearly export requirements and the historical context of the unit. Consequently, the Tribunal set aside the original order, concluding that the imposition of duty and penalties was unjustified without concrete evidence of misutilization. en-us Mon, 16 Oct 2006 00:00:00 +0530 Thu, 19 Jul 2012 12:51:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120430 The Tribunal ruled in favor of the appellants in a case concerning duty liability on imported consumables by a 100% E.O.U. The Commissioner's decision to demand duty, interest, and penalty was overturned as the appellants demonstrated utilization for exports and fulfillment of obligations under the scheme. The Tribunal found the Commissioner's findings flawed, emphasizing the lack of yearly export requirements and the historical context of the unit. Consequently, the Tribunal set aside the original order, concluding that the imposition of duty and penalties was unjustified without concrete evidence of misutilization. Case-Laws Customs Mon, 16 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120430