https://www.taxtmi.com/caselaws?id=450920 The Tribunal set aside the impugned order concerning duty liability under the Customs Act, 1962, related to duty-free imports against 'scrips' issued under the 'target plus scheme'. The High Court's restoration of the 'scrips' necessitated a reassessment. The Tribunal directed the adjudicating authority to re-evaluate the matter within four months, considering the restored 'scrips' and the High Court's ruling. This decision underscored the significance of the restored 'scrips' in determining the validity of duty exemptions and required a fresh examination of the facts and circumstances. en-us Thu, 14 Mar 2024 00:00:00 +0530 Fri, 06 Sep 2024 14:44:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450920 The Tribunal set aside the impugned order concerning duty liability under the Customs Act, 1962, related to duty-free imports against 'scrips' issued under the 'target plus scheme'. The High Court's restoration of the 'scrips' necessitated a reassessment. The Tribunal directed the adjudicating authority to re-evaluate the matter within four months, considering the restored 'scrips' and the High Court's ruling. This decision underscored the significance of the restored 'scrips' in determining the validity of duty exemptions and required a fresh examination of the facts and circumstances. Case-Laws Customs Thu, 14 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450920