2001 (9) TMI 801 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal of a unit in Kandla Free Trade Zone engaged in export of aluminium and brass scrap. The denial of exemption on grounds of not achieving required value addition was set aside due to lack of providing a report to the appellant, violating principles of natural justice. The Commissioner was directed to provide the report to the appellant for further consideration.