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    <title>2007 (3) TMI 494 - CESTAT, NEW DELHI</title>
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    <description>A demand founded on Customs notifications amended during the relevant period could not be sustained without first examining the amended legal position. Because the impugned order was passed without considering Notification No. 29/2004-Cus and its effect on the EPCG licence and export obligation period, the adjudication was incomplete. The orders were therefore set aside and the matter remitted to the Commissioner (Appeals) for fresh decision after considering the amendments and expeditious reconsideration.</description>
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      <description>A demand founded on Customs notifications amended during the relevant period could not be sustained without first examining the amended legal position. Because the impugned order was passed without considering Notification No. 29/2004-Cus and its effect on the EPCG licence and export obligation period, the adjudication was incomplete. The orders were therefore set aside and the matter remitted to the Commissioner (Appeals) for fresh decision after considering the amendments and expeditious reconsideration.</description>
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