https://www.taxtmi.com/caselaws?id=50212 A later extension of the letter of intent under a linked 100% Export Oriented Unit scheme materially affected the factual basis of the customs action, so the adjudication had to be reconsidered on the updated record. The Tribunal treated the customs warehousing provisions, duty exemption notification and industrial approval as one integrated scheme, and held that the extension could not be ignored because it would undermine the approval mechanism and prejudice the importer. The original order confirming duty, confiscation and penalty was set aside, and the matter was remanded for de novo consideration. en-us Tue, 29 Feb 2000 00:00:00 +0530 Fri, 20 Aug 2010 13:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50212 A later extension of the letter of intent under a linked 100% Export Oriented Unit scheme materially affected the factual basis of the customs action, so the adjudication had to be reconsidered on the updated record. The Tribunal treated the customs warehousing provisions, duty exemption notification and industrial approval as one integrated scheme, and held that the extension could not be ignored because it would undermine the approval mechanism and prejudice the importer. The original order confirming duty, confiscation and penalty was set aside, and the matter was remanded for de novo consideration. Case-Laws Customs Tue, 29 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50212