https://www.taxtmi.com/caselaws?id=126658 The Tribunal upheld the decision of the Commissioner (Appeals) in a case involving the violation of law by the appellant in exporting goods from a factory different from where capital goods were installed under an EPCG Licence. It was determined that the appellant failed to demonstrate the exclusive use of the capital goods for the export obligation, leading to the dismissal of the appeal. The Tribunal agreed with Revenue's position that there was no nexus between the imported capital goods and fulfilling the export obligation, ultimately resulting in the appellant losing the concession previously granted. en-us Wed, 20 May 2009 00:00:00 +0530 Tue, 04 Dec 2012 14:11:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126658 The Tribunal upheld the decision of the Commissioner (Appeals) in a case involving the violation of law by the appellant in exporting goods from a factory different from where capital goods were installed under an EPCG Licence. It was determined that the appellant failed to demonstrate the exclusive use of the capital goods for the export obligation, leading to the dismissal of the appeal. The Tribunal agreed with Revenue's position that there was no nexus between the imported capital goods and fulfilling the export obligation, ultimately resulting in the appellant losing the concession previously granted. Case-Laws Customs Wed, 20 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126658