https://www.taxtmi.com/caselaws?id=350846 The department challenged the Tribunal's judgment on the import of a machine under the EPCG license, seeking treatment as a 100% oriented unit. The Court addressed substantial questions of law regarding Customs Act provisions, duty implications, import processes, warehousing, license cancellations, and show cause notices. Disagreements over authorities' observations and the Commissioner's post-remand stance complicated the case. The Tribunal directed reconsideration based on a Board circular, ultimately allowing the assessee's appeal. The judgment dismissed the department's appeal, instructed on goods release, and outlined potential auction procedures if needed. en-us Wed, 06 Sep 2017 00:00:00 +0530 Mon, 30 Apr 2018 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350846 The department challenged the Tribunal's judgment on the import of a machine under the EPCG license, seeking treatment as a 100% oriented unit. The Court addressed substantial questions of law regarding Customs Act provisions, duty implications, import processes, warehousing, license cancellations, and show cause notices. Disagreements over authorities' observations and the Commissioner's post-remand stance complicated the case. The Tribunal directed reconsideration based on a Board circular, ultimately allowing the assessee's appeal. The judgment dismissed the department's appeal, instructed on goods release, and outlined potential auction procedures if needed. Case-Laws Central Excise Wed, 06 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350846