https://www.taxtmi.com/caselaws?id=398541 The Tribunal upheld the Commissioner's decision, finding that the appellant was entitled to the benefit of exemption Notification No. 53/97-Cus for clearing the DG Sets to EPCG License holders at a concessional rate of duty. The Tribunal emphasized the compliance with conditions and lack of contrary evidence from the Revenue, ultimately dismissing the Revenue's appeal and affirming the Commissioner's decision. en-us Fri, 11 Sep 2020 00:00:00 +0530 Fri, 18 Sep 2020 17:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398541 The Tribunal upheld the Commissioner's decision, finding that the appellant was entitled to the benefit of exemption Notification No. 53/97-Cus for clearing the DG Sets to EPCG License holders at a concessional rate of duty. The Tribunal emphasized the compliance with conditions and lack of contrary evidence from the Revenue, ultimately dismissing the Revenue's appeal and affirming the Commissioner's decision. Case-Laws Customs Fri, 11 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398541