https://www.taxtmi.com/caselaws?id=372188 The Tribunal partially allowed the appeal by confirming the demand for duty and interest but set aside the penalties imposed on the appellants and two individuals. The appellants were found to have violated the 'Actual User Condition', did not qualify as manufacturer-exporters, and failed to meet the export obligation requirements under the EPCG scheme. The Tribunal determined that the appellants were job workers for OMC and did not use the imported capital goods for their own manufacturing purposes, leading to the violation of the 'Actual User Condition'. The installation certificates provided were deemed invalid, and the appellants' actions did not align with the eligibility criteria for manufacturer-exporters. en-us Thu, 06 Dec 2018 00:00:00 +0530 Wed, 19 Jun 2019 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372188 The Tribunal partially allowed the appeal by confirming the demand for duty and interest but set aside the penalties imposed on the appellants and two individuals. The appellants were found to have violated the 'Actual User Condition', did not qualify as manufacturer-exporters, and failed to meet the export obligation requirements under the EPCG scheme. The Tribunal determined that the appellants were job workers for OMC and did not use the imported capital goods for their own manufacturing purposes, leading to the violation of the 'Actual User Condition'. The installation certificates provided were deemed invalid, and the appellants' actions did not align with the eligibility criteria for manufacturer-exporters. Case-Laws Customs Thu, 06 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372188