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    <title>2023 (9) TMI 466 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal dismissed the appeal, affirming that the SEZ unit is not eligible to clear capital goods under EPCG scheme without exiting SEZ and is liable for customs duty and interest. The Commissioner (Appeals) order was found to be valid and correctly reasoned.</description>
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      <description>The Tribunal dismissed the appeal, affirming that the SEZ unit is not eligible to clear capital goods under EPCG scheme without exiting SEZ and is liable for customs duty and interest. The Commissioner (Appeals) order was found to be valid and correctly reasoned.</description>
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