https://www.taxtmi.com/caselaws?id=52391 The Tribunal allowed the appeal by remanding the case for fresh consideration in light of a Board's Circular, which clarified that goods imported under the EPCG scheme and later approved for a 100% EOU could be released subject to scheme conditions. The Tribunal rejected the Revenue's argument regarding the expired warehousing period, emphasizing the binding nature of the Circular. The impugned order for demand of Customs duty and confiscation of goods was set aside, granting the appellants an opportunity to be heard. en-us Wed, 03 Dec 2003 00:00:00 +0530 Tue, 05 Oct 2010 15:38:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52391 The Tribunal allowed the appeal by remanding the case for fresh consideration in light of a Board's Circular, which clarified that goods imported under the EPCG scheme and later approved for a 100% EOU could be released subject to scheme conditions. The Tribunal rejected the Revenue's argument regarding the expired warehousing period, emphasizing the binding nature of the Circular. The impugned order for demand of Customs duty and confiscation of goods was set aside, granting the appellants an opportunity to be heard. Case-Laws Customs Wed, 03 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52391