https://www.taxtmi.com/caselaws?id=50766 The Tribunal overturned the confiscation of a Captive Power Plant imported by companies, disallowed Customs Duty exemption, and imposed penalties. The Tribunal held that using surplus power in the domestic area did not violate Notification No. 13/81-Cus requirements, allowing sale in the domestic area by 100% EOU units. It found no mandate for exclusive export use, supporting the companies' position. The Tribunal set aside all penalties imposed on the companies and the Chairman & Managing Director, granting consequential reliefs to the appellants. en-us Fri, 06 Jul 2001 00:00:00 +0530 Wed, 08 Sep 2010 13:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50766 The Tribunal overturned the confiscation of a Captive Power Plant imported by companies, disallowed Customs Duty exemption, and imposed penalties. The Tribunal held that using surplus power in the domestic area did not violate Notification No. 13/81-Cus requirements, allowing sale in the domestic area by 100% EOU units. It found no mandate for exclusive export use, supporting the companies' position. The Tribunal set aside all penalties imposed on the companies and the Chairman & Managing Director, granting consequential reliefs to the appellants. Case-Laws Customs Fri, 06 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50766