https://www.taxtmi.com/caselaws?id=51823 The Tribunal ruled in favor of LSLL, determining that they were entitled to the duty drawback claimed for exporting readymade garments. The Tribunal found LSLL to be the owner, manufacturer, and exporter of the goods, thus qualifying for the duty drawback. Additionally, the Tribunal dismissed the liability for confiscation and penalty imposed by the Commissioner, as it found no material discrepancies in the declaration of goods. The Tribunal also rejected the Commissioner's order for the appropriation of pre-deposit and recovery of duty drawback, allowing the appeal with consequential benefits to LSLL. en-us Fri, 10 Jan 2003 00:00:00 +0530 Tue, 28 Sep 2010 16:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51823 The Tribunal ruled in favor of LSLL, determining that they were entitled to the duty drawback claimed for exporting readymade garments. The Tribunal found LSLL to be the owner, manufacturer, and exporter of the goods, thus qualifying for the duty drawback. Additionally, the Tribunal dismissed the liability for confiscation and penalty imposed by the Commissioner, as it found no material discrepancies in the declaration of goods. The Tribunal also rejected the Commissioner's order for the appropriation of pre-deposit and recovery of duty drawback, allowing the appeal with consequential benefits to LSLL. Case-Laws Customs Fri, 10 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51823