2013 (6) TMI 39

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....his appeal challenging the order passed by the Tribunal [2006 (198) E.L.T. 440 (Tribunal)] which has held that the assessee is liable to pay Customs duty only in respect of the goods imported but not exported and also against the order remanding the matter to the Original Authority to quantify the duty on the goods other than the capital goods which are imported indigenously procured duty free but....

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.... goods in proportion to the non-achieved portion of NFE. Therefore, the finding recorded by the Tribunal is in consonance with the aforesaid circular and in accordance with law and that cannot be found fault with. Since the adjudicating order has treated both the capital goods and other goods on the same putting, the Tribunal was justified in remanding the case to the Original Authority for quanti....