https://www.taxtmi.com/caselaws?id=342018 Clearances by a 100% Export Oriented Unit against Advance Release Orders were treated as eligible for exemption from additional customs duty and related levies under Notification No. 82/92-CE, because the notification was construed harmoniously with the Export-Import Policy and the duty-free supply scheme it implemented. The prescribed removal procedure was also held to have been substantially complied with, where the Advance Release Order was submitted to the jurisdictional authorities, goods were removed under AR3A, documents were delivered, the department was intimated, and clearances and consumption statements were verified. As a result, the demand, penalties and interest were held unsustainable and the appeals were allowed. en-us Wed, 08 Mar 2017 00:00:00 +0530 Sat, 22 Apr 2017 06:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342018 Clearances by a 100% Export Oriented Unit against Advance Release Orders were treated as eligible for exemption from additional customs duty and related levies under Notification No. 82/92-CE, because the notification was construed harmoniously with the Export-Import Policy and the duty-free supply scheme it implemented. The prescribed removal procedure was also held to have been substantially complied with, where the Advance Release Order was submitted to the jurisdictional authorities, goods were removed under AR3A, documents were delivered, the department was intimated, and clearances and consumption statements were verified. As a result, the demand, penalties and interest were held unsustainable and the appeals were allowed. Case-Laws Central Excise Wed, 08 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342018