https://www.taxtmi.com/caselaws?id=120448 The Tribunal allowed the appeal of the 100% EOU, holding the DG sets eligible for exemption under Notification No. 53/97-Cus. The confiscation and penalties imposed by the Commissioner were set aside, emphasizing that delays by statutory authorities in permissions should not disqualify the appellants from notification benefits. The Tribunal ruled that the transfer of power to the DTA did not violate notification conditions, citing relevant case laws, and ordered the refund of amounts paid under protest with statutory interest. en-us Wed, 01 Nov 2006 00:00:00 +0530 Fri, 20 Jul 2012 10:49:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120448 The Tribunal allowed the appeal of the 100% EOU, holding the DG sets eligible for exemption under Notification No. 53/97-Cus. The confiscation and penalties imposed by the Commissioner were set aside, emphasizing that delays by statutory authorities in permissions should not disqualify the appellants from notification benefits. The Tribunal ruled that the transfer of power to the DTA did not violate notification conditions, citing relevant case laws, and ordered the refund of amounts paid under protest with statutory interest. Case-Laws Customs Wed, 01 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120448