https://www.taxtmi.com/caselaws?id=174344 The judgment set aside the consequences ordered against the appellants and remanded the matter for de-novo adjudication. The adjudicating authority was directed to clearly identify shipping bills with non-realized export proceeds, quantify overvaluation reasonably, and ensure that only the ineligible credit utilized for customs duty payment is recovered. The judgment emphasized the need for a thorough and clear re-examination of the case. en-us Tue, 23 Aug 2011 00:00:00 +0530 Tue, 06 Oct 2015 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174344 The judgment set aside the consequences ordered against the appellants and remanded the matter for de-novo adjudication. The adjudicating authority was directed to clearly identify shipping bills with non-realized export proceeds, quantify overvaluation reasonably, and ensure that only the ineligible credit utilized for customs duty payment is recovered. The judgment emphasized the need for a thorough and clear re-examination of the case. Case-Laws Customs Tue, 23 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174344