https://www.taxtmi.com/caselaws?id=252497 The Appellate Tribunal CESTAT MUMBAI allowed the appeal, overturning the Commissioner's order demanding duty from the appellants. The appellants, who purchased Valued Based Advance Licence (VABAL), were denied benefits under Notification No. 203/92-Cus. However, following the Supreme Court ruling in Commissioner of Customs (Imports), Bombay vs Hico Enterprises, it was established that the VABAL purchaser is not obligated to prove export obligations for notification benefits. Consequently, the impugned order was set aside, and the appeal was successful. en-us Thu, 17 Jul 2014 00:00:00 +0530 Mon, 27 Oct 2014 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252497 The Appellate Tribunal CESTAT MUMBAI allowed the appeal, overturning the Commissioner's order demanding duty from the appellants. The appellants, who purchased Valued Based Advance Licence (VABAL), were denied benefits under Notification No. 203/92-Cus. However, following the Supreme Court ruling in Commissioner of Customs (Imports), Bombay vs Hico Enterprises, it was established that the VABAL purchaser is not obligated to prove export obligations for notification benefits. Consequently, the impugned order was set aside, and the appeal was successful. Case-Laws Customs Thu, 17 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252497