https://www.taxtmi.com/caselaws?id=351306 An Export Oriented Unit's customs and excise duty demands were set aside for fresh adjudication because the factual position had materially changed after the Letter of Permission was terminated and export obligations were admittedly not fulfilled. The Tribunal noted that the later cancellation and related developments had already been brought before the Original Authority, and both sides accepted that the matter could be reconsidered on the complete record. The matter was therefore remanded for de novo decision, with the appellant to be given adequate opportunity to present its defence. en-us Fri, 29 Sep 2017 00:00:00 +0530 Thu, 23 Nov 2017 13:05:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351306 An Export Oriented Unit's customs and excise duty demands were set aside for fresh adjudication because the factual position had materially changed after the Letter of Permission was terminated and export obligations were admittedly not fulfilled. The Tribunal noted that the later cancellation and related developments had already been brought before the Original Authority, and both sides accepted that the matter could be reconsidered on the complete record. The matter was therefore remanded for de novo decision, with the appellant to be given adequate opportunity to present its defence. Case-Laws Customs Fri, 29 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351306