https://www.taxtmi.com/caselaws?id=302857 The Tribunal allowed all five appeals filed by various companies, setting aside the adjudication orders that sought recovery of drawback and DEPB amounts. The Tribunal held that the Department lacked the authority to reassess shipping bills already assessed, leading to the conclusion that the recovery demands were unsustainable. Penalties imposed under the Customs Act were also deemed unjustified without proper reassessment. The Tribunal's decision, based on legal precedents and arguments, favored the appellants, granting them full relief with consequential benefits. en-us Wed, 25 Aug 2021 00:00:00 +0530 Tue, 21 Jun 2022 20:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302857 The Tribunal allowed all five appeals filed by various companies, setting aside the adjudication orders that sought recovery of drawback and DEPB amounts. The Tribunal held that the Department lacked the authority to reassess shipping bills already assessed, leading to the conclusion that the recovery demands were unsustainable. Penalties imposed under the Customs Act were also deemed unjustified without proper reassessment. The Tribunal's decision, based on legal precedents and arguments, favored the appellants, granting them full relief with consequential benefits. Case-Laws Customs Wed, 25 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302857