https://www.taxtmi.com/caselaws?id=53824 The Tribunal set aside the impugned order, allowing the appeal in favor of the appellant. It found merit in the appellant's arguments regarding the extension of LOP validity and the lack of evidence for diversion of imported goods. The Tribunal emphasized harmonious functioning between Revenue and Export Promotion authorities, noting inconsistencies in the Commissioner's actions compared to a previous decision. The Tribunal highlighted the necessity for Revenue authorities to align with Export Promotion authorities for the scheme's smooth functioning, considering the appellant's challenges in project implementation. The appeal was allowed, and the penalties and duty demands were dismissed. en-us Fri, 18 Mar 2005 00:00:00 +0530 Mon, 20 May 2024 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53824 The Tribunal set aside the impugned order, allowing the appeal in favor of the appellant. It found merit in the appellant's arguments regarding the extension of LOP validity and the lack of evidence for diversion of imported goods. The Tribunal emphasized harmonious functioning between Revenue and Export Promotion authorities, noting inconsistencies in the Commissioner's actions compared to a previous decision. The Tribunal highlighted the necessity for Revenue authorities to align with Export Promotion authorities for the scheme's smooth functioning, considering the appellant's challenges in project implementation. The appeal was allowed, and the penalties and duty demands were dismissed. Case-Laws Customs Fri, 18 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53824