https://www.taxtmi.com/caselaws?id=388140 The Tribunal ruled in favor of the Appellants, a 100% EOU, allowing them to clear imported capital goods to DTA and EPCG license holders without requiring permission from the Development Commissioner. The Tribunal found that the Appellants had paid appropriate duty and were entitled to avail of concessional duty rates, determining that procedural requirements did not impede their eligibility. The case highlighted disputes over procedural compliance, duty evasion allegations, permission requirements, depreciation rate applicability, and the final determination of duty payable, ultimately resulting in the matter being remanded for computation based on correct depreciation rates. en-us Thu, 07 Nov 2019 00:00:00 +0530 Thu, 05 Nov 2020 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388140 The Tribunal ruled in favor of the Appellants, a 100% EOU, allowing them to clear imported capital goods to DTA and EPCG license holders without requiring permission from the Development Commissioner. The Tribunal found that the Appellants had paid appropriate duty and were entitled to avail of concessional duty rates, determining that procedural requirements did not impede their eligibility. The case highlighted disputes over procedural compliance, duty evasion allegations, permission requirements, depreciation rate applicability, and the final determination of duty payable, ultimately resulting in the matter being remanded for computation based on correct depreciation rates. Case-Laws Customs Thu, 07 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388140