https://www.taxtmi.com/caselaws?id=432368 The Court found in favor of the appellant on all issues. It held that the appeal before the Tribunal was not maintainable under Section 129A of the Customs Act, emphasizing strict construction of taxing statutes. The Court also ruled that customs duty liability under Section 72 applies when goods are not removed from a warehouse within the permitted period. The entitlement to re-export goods without duty payment, based on a Board Circular, was denied as the circular cannot override statutory provisions. Additionally, the Court deemed the Tribunal's review and reversal of its final order impermissible. The Court allowed the tax appeal, set aside the Tribunal's order, and dismissed the respondent's appeal and related applications. en-us Mon, 02 Jan 2023 00:00:00 +0530 Mon, 19 Jun 2023 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432368 The Court found in favor of the appellant on all issues. It held that the appeal before the Tribunal was not maintainable under Section 129A of the Customs Act, emphasizing strict construction of taxing statutes. The Court also ruled that customs duty liability under Section 72 applies when goods are not removed from a warehouse within the permitted period. The entitlement to re-export goods without duty payment, based on a Board Circular, was denied as the circular cannot override statutory provisions. Additionally, the Court deemed the Tribunal's review and reversal of its final order impermissible. The Court allowed the tax appeal, set aside the Tribunal's order, and dismissed the respondent's appeal and related applications. Case-Laws Customs Mon, 02 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432368