https://www.taxtmi.com/caselaws?id=204749 The tribunal upheld the Commissioner (Appeals) decision to return duty amount to the importer, dismissing the Revenue's appeal as lacking merit. The goods imported under the DEEC scheme were lawfully disposed of by the Port Trust, with funds transferred to the Customs department. The tribunal ruled that the importer was not at fault, and the duty amount transferred to Customs was to be returned to the importer. The judgment affirmed the legality of the import under the DEEC scheme and the rightful return of the duty amount to the importer. en-us Wed, 20 Oct 2010 00:00:00 +0530 Wed, 05 Jun 2013 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204749 The tribunal upheld the Commissioner (Appeals) decision to return duty amount to the importer, dismissing the Revenue's appeal as lacking merit. The goods imported under the DEEC scheme were lawfully disposed of by the Port Trust, with funds transferred to the Customs department. The tribunal ruled that the importer was not at fault, and the duty amount transferred to Customs was to be returned to the importer. The judgment affirmed the legality of the import under the DEEC scheme and the rightful return of the duty amount to the importer. Case-Laws Customs Wed, 20 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204749