https://www.taxtmi.com/caselaws?id=236062 The Appellate Tribunal CESTAT Ahmedabad granted the waiver of pre-deposit for customs duty, penalties, and interest amounts in favor of the main appellant, M/s. Adani Enterprise Ltd. (AEL). The tribunal accepted AEL's evidence demonstrating the export of gas oil to foreign vessels, refuting allegations of non-export and manipulation. It highlighted discrepancies in the authorities' findings and emphasized the importance of supporting evidence in export-related cases. The tribunal allowed the waiver, stayed recovery, and extended the benefit to related parties, emphasizing adherence to legal provisions governing exports under the Customs Act, 1962. en-us Fri, 03 May 2013 00:00:00 +0530 Mon, 01 Jun 2015 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236062 The Appellate Tribunal CESTAT Ahmedabad granted the waiver of pre-deposit for customs duty, penalties, and interest amounts in favor of the main appellant, M/s. Adani Enterprise Ltd. (AEL). The tribunal accepted AEL's evidence demonstrating the export of gas oil to foreign vessels, refuting allegations of non-export and manipulation. It highlighted discrepancies in the authorities' findings and emphasized the importance of supporting evidence in export-related cases. The tribunal allowed the waiver, stayed recovery, and extended the benefit to related parties, emphasizing adherence to legal provisions governing exports under the Customs Act, 1962. Case-Laws Customs Fri, 03 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236062