https://www.taxtmi.com/caselaws?id=340324 The Tribunal set aside the order confirming duty, interest, and penalty under section 117 of the Customs Act, 1962, against a 100% Export Oriented Unit for non-compliance with an exemption notification. The Tribunal found the order erroneous as it focused solely on non-compliance with the notification, rather than addressing the retention of goods in the warehouse. The appeal was allowed in favor of the appellant due to the misapplication of legal provisions, emphasizing that the detriment to the appellant was determined beyond the scope of the show cause notice. en-us Tue, 07 Feb 2017 00:00:00 +0530 Mon, 13 Nov 2017 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340324 The Tribunal set aside the order confirming duty, interest, and penalty under section 117 of the Customs Act, 1962, against a 100% Export Oriented Unit for non-compliance with an exemption notification. The Tribunal found the order erroneous as it focused solely on non-compliance with the notification, rather than addressing the retention of goods in the warehouse. The appeal was allowed in favor of the appellant due to the misapplication of legal provisions, emphasizing that the detriment to the appellant was determined beyond the scope of the show cause notice. Case-Laws Customs Tue, 07 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340324