2018 (10) TMI 968

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....he following substantial questions of law:- "i) Whether the execution of a bond or letter of undertaking by the noticee is not the pre requisite condition for export without payment of duty? ii) Whether the impugned final order is sustainable in the eyes of law?" Considering the fact that the Tribunal while rejecting the appeal filed by the revenue had placed reliance upon a judgment of the Karnataka High Court in 'Commissioner of Customs & Service Tax, Bangalore-II vs. Nash Industries', 2017 (351) E.L.T. 259 (Kar.), we do not deem it necessary to give facts in much detail as it remained conceded on behalf of the revenue that against the judgment of Karnataka High Court in the aforesaid case, no appeal was preferred by the re....

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....unal in the case of Ginni International Ltd. (Supra) was also challenged before the Apex Court and the Apex Court vide decision reported in 2007 (215) ELT A102 (SC) held while dismissing the Revenue's appeal against the Tribunal's order, that once development Commissioner giving permission to the appellant, a 100% EOU, to sell goods in DTA up to a specified value, Revenue cannot go beyond the permission and dispute it holding that for fixing the limit only physical exports and not deemed exports should have been taken into account. It is also important to note that the decision of the Tribunal in the case of Sanghi Textiles Ltd. vs. Commissioner of Customs & Central Excise (Supra) was also challenged by the Revenue before the Apex C....