Tribunal Denies Assessee's Claim for Benefits Due to Missing EPCG License as per Notification No. 160/92-CUS.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Benefit of Notification No. 160/92-CUS dated 20.04.1992 - third party export - It is specifically taken note of by the Tribunal in the impugned judgment that the exports which were purportedly shown did not bear any such EPCG licence and, therefore, rightly rejected the contention of the assessee even on this aspect - SC....