https://www.taxtmi.com/caselaws?id=1891 The appellate tribunal set aside the Commissioner's order rejecting a drawback claim and imposing penalties, citing discrepancies in the order exceeding the show-cause notice's scope. The tribunal directed a fresh order within the notice's limits, allowing both parties a fair hearing. Additionally, the tribunal upheld the applicability of Sections 113 and 114 of the Customs Act to exported goods, dismissing the argument that penalties were inapplicable to exported goods based on prior judgments. en-us Mon, 28 Aug 2006 00:00:00 +0530 Tue, 15 Apr 2008 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1891 The appellate tribunal set aside the Commissioner's order rejecting a drawback claim and imposing penalties, citing discrepancies in the order exceeding the show-cause notice's scope. The tribunal directed a fresh order within the notice's limits, allowing both parties a fair hearing. Additionally, the tribunal upheld the applicability of Sections 113 and 114 of the Customs Act to exported goods, dismissing the argument that penalties were inapplicable to exported goods based on prior judgments. Case-Laws Customs Mon, 28 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1891