https://www.taxtmi.com/caselaws?id=52489 The Tribunal set aside the Chief Commissioner's order in a case involving alleged non-compliance with the EPCG Scheme export terms and technical know-how fees declaration. The appellants challenged penalty imposition and denial of exemption benefits, citing relevant judgments. The Tribunal noted discrepancies, emphasizing re-examination of service charges in assessable value, Section 114(A) penalty, and concessional duty rates entitlement. The matter was remanded for thorough reconsideration, effective hearing of appellants' arguments, and fresh determination, highlighting the importance of comprehensive addressal of raised points and ensuring a fair adjudication process. en-us Thu, 11 Sep 2003 00:00:00 +0530 Wed, 06 Oct 2010 11:19:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52489 The Tribunal set aside the Chief Commissioner's order in a case involving alleged non-compliance with the EPCG Scheme export terms and technical know-how fees declaration. The appellants challenged penalty imposition and denial of exemption benefits, citing relevant judgments. The Tribunal noted discrepancies, emphasizing re-examination of service charges in assessable value, Section 114(A) penalty, and concessional duty rates entitlement. The matter was remanded for thorough reconsideration, effective hearing of appellants' arguments, and fresh determination, highlighting the importance of comprehensive addressal of raised points and ensuring a fair adjudication process. Case-Laws Customs Thu, 11 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52489