https://www.taxtmi.com/caselaws?id=384488 The Tribunal found no evidence of fraudulent intent by the manufacturing company in clearing vehicles under the Foreign Trade Policy without duty payment against International Competitive Bidding. The company had informed the department about the duty and clearance, deposited the duty amount before the notice, and the department was aware of the error. The Tribunal allowed the appeal, emphasizing compliance with FTP provisions, conditions for duty exemption, and procedural aspects of claiming benefits under FTP. The judgment focused on factual findings, leading to a favorable outcome for the company. en-us Tue, 06 Aug 2019 00:00:00 +0530 Fri, 16 Aug 2019 07:48:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384488 The Tribunal found no evidence of fraudulent intent by the manufacturing company in clearing vehicles under the Foreign Trade Policy without duty payment against International Competitive Bidding. The company had informed the department about the duty and clearance, deposited the duty amount before the notice, and the department was aware of the error. The Tribunal allowed the appeal, emphasizing compliance with FTP provisions, conditions for duty exemption, and procedural aspects of claiming benefits under FTP. The judgment focused on factual findings, leading to a favorable outcome for the company. Case-Laws Central Excise Tue, 06 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384488