https://www.taxtmi.com/caselaws?id=171435 The High Court dismissed the appeal, upholding the Customs Tribunal's decision in favor of the Assessee, a 100% Export Oriented Unit. The Court found that the Tribunal's decision was not illegal as there was no evidence of a violation of the conditions of the exemption notification granted to the Assessee. The judgment emphasized the importance of establishing specific violations when dealing with cases involving exemptions for Export Oriented Units under the Customs Act, highlighting the necessity for clear evidence and legal basis for confiscation and penalties in such cases. en-us Mon, 20 Jan 2014 00:00:00 +0530 Wed, 24 Jun 2015 15:25:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171435 The High Court dismissed the appeal, upholding the Customs Tribunal's decision in favor of the Assessee, a 100% Export Oriented Unit. The Court found that the Tribunal's decision was not illegal as there was no evidence of a violation of the conditions of the exemption notification granted to the Assessee. The judgment emphasized the importance of establishing specific violations when dealing with cases involving exemptions for Export Oriented Units under the Customs Act, highlighting the necessity for clear evidence and legal basis for confiscation and penalties in such cases. Case-Laws Central Excise Mon, 20 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171435