https://www.taxtmi.com/caselaws?id=384815 The case involved the import of 'harbour mobile cranes' under the 'export promotion capital goods scheme,' with issues arising regarding duty foregone, limited permissible debit, and exemption claims. The importer faced penalties for failure to debit the full duty saved amount, leading to denial of benefits and confirmation of a differential duty. The Tribunal remanded the matter for proper adjudication, emphasizing the importance of eligibility assessments for exemptions and adherence to scheme requirements. Penalties under relevant sections of the Customs Act were set aside for reassessment by the original authority. en-us Tue, 20 Aug 2019 00:00:00 +0530 Mon, 16 Mar 2020 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384815 The case involved the import of 'harbour mobile cranes' under the 'export promotion capital goods scheme,' with issues arising regarding duty foregone, limited permissible debit, and exemption claims. The importer faced penalties for failure to debit the full duty saved amount, leading to denial of benefits and confirmation of a differential duty. The Tribunal remanded the matter for proper adjudication, emphasizing the importance of eligibility assessments for exemptions and adherence to scheme requirements. Penalties under relevant sections of the Customs Act were set aside for reassessment by the original authority. Case-Laws Customs Tue, 20 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384815