https://www.taxtmi.com/caselaws?id=121187 The Appellate Tribunal CESTAT, New Delhi allowed the appeal by remanding the case back to the Commissioner (Appeals) for reconsideration. The Tribunal held that the benefit of clause 3(2)(b) of the Foreign Trade (Exemption from application of Rules for certain cases) Order, 1993 could be extended to vessels on coastal runs, aligning with the broader interpretation set by the Supreme Court. The decision set aside the earlier order of confiscation and penalties, emphasizing the appellant's right to a personal hearing and a fresh assessment based on the clarified interpretation of relevant legal provisions and precedents. en-us Tue, 27 Feb 2007 00:00:00 +0530 Fri, 27 Jul 2012 13:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121187 The Appellate Tribunal CESTAT, New Delhi allowed the appeal by remanding the case back to the Commissioner (Appeals) for reconsideration. The Tribunal held that the benefit of clause 3(2)(b) of the Foreign Trade (Exemption from application of Rules for certain cases) Order, 1993 could be extended to vessels on coastal runs, aligning with the broader interpretation set by the Supreme Court. The decision set aside the earlier order of confiscation and penalties, emphasizing the appellant's right to a personal hearing and a fresh assessment based on the clarified interpretation of relevant legal provisions and precedents. Case-Laws Customs Tue, 27 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121187