https://www.taxtmi.com/caselaws?id=449054 The Tribunal allowed the Appeal, finding that the Appellant fulfilled the conditions for full exemption from Customs Duty under Notification No. 12/2012-Cus for goods imported for a Power Project. The Tribunal set aside the decisions of the Adjudicating Authority and the Commissioner (Appeals), which had previously denied the exemption due to an issue with the Essentiality Certificate. The Tribunal acknowledged the subsequent valid Essentiality Certificate signed by the Secretary, Government of Tripura, confirming the goods' essentiality for the project and granted consequential relief. en-us Tue, 30 Jan 2024 00:00:00 +0530 Mon, 05 Feb 2024 08:43:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449054 The Tribunal allowed the Appeal, finding that the Appellant fulfilled the conditions for full exemption from Customs Duty under Notification No. 12/2012-Cus for goods imported for a Power Project. The Tribunal set aside the decisions of the Adjudicating Authority and the Commissioner (Appeals), which had previously denied the exemption due to an issue with the Essentiality Certificate. The Tribunal acknowledged the subsequent valid Essentiality Certificate signed by the Secretary, Government of Tripura, confirming the goods' essentiality for the project and granted consequential relief. Case-Laws Customs Tue, 30 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449054