https://www.taxtmi.com/caselaws?id=50257 The Commissioner's decisions were largely upheld, except for cases involving goods covered by bills of entry where DEEC books were not returned or imports made against licenses registered elsewhere. The findings of genuine exports to Nepal and Hong Kong/USA were affirmed. The validity of licenses under the DEEC scheme was remanded for fresh adjudication due to cancellation without following natural justice principles. The appeals were dismissed with partial allowance for modification, emphasizing the importance of proper adjudication processes and evidence in customs matters. en-us Fri, 09 Jun 2000 00:00:00 +0530 Fri, 20 Aug 2010 16:23:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50257 The Commissioner's decisions were largely upheld, except for cases involving goods covered by bills of entry where DEEC books were not returned or imports made against licenses registered elsewhere. The findings of genuine exports to Nepal and Hong Kong/USA were affirmed. The validity of licenses under the DEEC scheme was remanded for fresh adjudication due to cancellation without following natural justice principles. The appeals were dismissed with partial allowance for modification, emphasizing the importance of proper adjudication processes and evidence in customs matters. Case-Laws Customs Fri, 09 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50257