https://www.taxtmi.com/caselaws?id=204064 The Tribunal concluded that Customs Authorities and DGFT must act independently and cannot conduct parallel proceedings with conflicting findings. It upheld the 100% export-oriented unit's position, ruling out violation of exemption conditions for customs duty on imported capital goods. The Tribunal emphasized adherence to statutory requirements and the significance of findings on merits in legal proceedings, ultimately dismissing the appeals as the revenue did not challenge the favorable findings on merits. en-us Tue, 09 Nov 2010 00:00:00 +0530 Sat, 02 Jul 2011 08:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204064 The Tribunal concluded that Customs Authorities and DGFT must act independently and cannot conduct parallel proceedings with conflicting findings. It upheld the 100% export-oriented unit's position, ruling out violation of exemption conditions for customs duty on imported capital goods. The Tribunal emphasized adherence to statutory requirements and the significance of findings on merits in legal proceedings, ultimately dismissing the appeals as the revenue did not challenge the favorable findings on merits. Case-Laws Customs Tue, 09 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204064