https://www.taxtmi.com/caselaws?id=381569 The appeal challenged an order-in-original regarding a shortage of stock leading to a demand for customs duty based on a verification conducted in 1998. The appellant argued for considering wastage allowance to avoid liability. The adjudicating authority detailed findings related to the shortage, considering various factors. The judgment emphasized the importance of considering all factors before determining the shortage. Compliance with SEEPZ conditions and the absence of evidence regarding the Development Commissioner's satisfaction were noted. Previous tribunal decisions and Supreme Court judgments were cited, leading to the appeal being allowed due to lack of evidence supporting duty levy and penalties. en-us Thu, 13 Jun 2019 00:00:00 +0530 Fri, 13 Mar 2020 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381569 The appeal challenged an order-in-original regarding a shortage of stock leading to a demand for customs duty based on a verification conducted in 1998. The appellant argued for considering wastage allowance to avoid liability. The adjudicating authority detailed findings related to the shortage, considering various factors. The judgment emphasized the importance of considering all factors before determining the shortage. Compliance with SEEPZ conditions and the absence of evidence regarding the Development Commissioner's satisfaction were noted. Previous tribunal decisions and Supreme Court judgments were cited, leading to the appeal being allowed due to lack of evidence supporting duty levy and penalties. Case-Laws Customs Thu, 13 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381569