https://www.taxtmi.com/caselaws?id=364296 Customs demand and penalty were unsustainable where obsolete imported machinery under the EPCG scheme, later linked to a 100% EOU arrangement, had been permitted for scrapping by the competent High Powered Grievance Redressal Committee. The Board's circular required customs field authorities to act in conformity with the Development Commissioner's clarification in cases involving alleged infraction of duty-exemption conditions. Because the impugned order ignored that administrative permission and still confirmed demand, it was set aside and the appeal was allowed. en-us Fri, 18 May 2018 00:00:00 +0530 Fri, 21 Feb 2020 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364296 Customs demand and penalty were unsustainable where obsolete imported machinery under the EPCG scheme, later linked to a 100% EOU arrangement, had been permitted for scrapping by the competent High Powered Grievance Redressal Committee. The Board's circular required customs field authorities to act in conformity with the Development Commissioner's clarification in cases involving alleged infraction of duty-exemption conditions. Because the impugned order ignored that administrative permission and still confirmed demand, it was set aside and the appeal was allowed. Case-Laws Customs Fri, 18 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364296