https://www.taxtmi.com/caselaws?id=370074 The Tribunal set aside duty demand and penalty imposed on a 100% EOU for exporting goods through a merchant exporter instead of directly, holding that export through a merchant exporter is deemed as export by the appellant. The Tribunal emphasized that procedural lapses should not negate substantive benefits in exports, aligning with the principle that substantive export transactions should prevail over procedural technicalities. The decision underscores the importance of fair treatment for exporters by recognizing valid export transactions despite procedural irregularities. en-us Fri, 05 Oct 2018 00:00:00 +0530 Fri, 09 Nov 2018 19:02:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370074 The Tribunal set aside duty demand and penalty imposed on a 100% EOU for exporting goods through a merchant exporter instead of directly, holding that export through a merchant exporter is deemed as export by the appellant. The Tribunal emphasized that procedural lapses should not negate substantive benefits in exports, aligning with the principle that substantive export transactions should prevail over procedural technicalities. The decision underscores the importance of fair treatment for exporters by recognizing valid export transactions despite procedural irregularities. Case-Laws Central Excise Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370074