https://www.taxtmi.com/caselaws?id=30384 The Tribunal ruled in favor of the Appellant, setting aside the duty demand and penalty imposed under the Customs Act, 1962. The Adjudicating Authority's decision was overturned as the Appellant was found to have complied with the DEPB Scheme and maintained proper records as per Customs Rules. The Tribunal determined that there was no evidence of diversion of imported material and that the Appellant's utilization of the imported material was in accordance with the rules, ultimately allowing the appeal on 25-2-2008. en-us Mon, 25 Feb 2008 00:00:00 +0530 Mon, 25 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30384 The Tribunal ruled in favor of the Appellant, setting aside the duty demand and penalty imposed under the Customs Act, 1962. The Adjudicating Authority's decision was overturned as the Appellant was found to have complied with the DEPB Scheme and maintained proper records as per Customs Rules. The Tribunal determined that there was no evidence of diversion of imported material and that the Appellant's utilization of the imported material was in accordance with the rules, ultimately allowing the appeal on 25-2-2008. Case-Laws Customs Mon, 25 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30384