https://www.taxtmi.com/caselaws?id=374284 The Tribunal ruled in favor of the appellant, setting aside the Customs Department's demands and penalties for non-fulfillment of export obligations under the EPCG license. The Tribunal found that the ADGFT had already taken action addressing the revenue interest, making the Customs Department's parallel proceedings and penalties amount to double jeopardy, which was legally unsustainable. The impugned order was set aside, allowing the appeal of the appellant based on the principle of double jeopardy and the integrated taxation scheme. en-us Tue, 29 Jan 2019 00:00:00 +0530 Wed, 30 Jan 2019 08:18:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374284 The Tribunal ruled in favor of the appellant, setting aside the Customs Department's demands and penalties for non-fulfillment of export obligations under the EPCG license. The Tribunal found that the ADGFT had already taken action addressing the revenue interest, making the Customs Department's parallel proceedings and penalties amount to double jeopardy, which was legally unsustainable. The impugned order was set aside, allowing the appeal of the appellant based on the principle of double jeopardy and the integrated taxation scheme. Case-Laws Customs Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374284