2018 (8) TMI 1604

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..... issue has been elaborately dealt by the Tribunal in the appellant’s own case COMMISSIONER OF CUSTOMS, CHENNAI VERSUS M/S. JSW STEEL LTD. [2015 (10) TMI 2392 - CESTAT CHENNAI], wherein the Tribunal rejected the appeal of the Revenue holding that the importer is eligible for benefit of the above notification under SHIS scheme for the clearance of the imported goods - the appellant is eligible for th .....

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..... and to carry out the aforesaid expansion and upgradation, it applied for zero duty EPCG licenses under the provisions of Foreign Trade Policy. In terms of the policy, capital goods could have been imported without any payment of duty subject to the fulfillment of the condition that the export obligation to be met, was six times the amount of duty saved, over and above the average export obligatio .....

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..... ing the applicable duty against the EPCG license and the remaining capital goods by debiting the same against the SHIS scrips. Show cause notice was issued to the appellant for demanding differential customs duty for the imports that had taken place through different ports along with interest. The Director (Customs), CBEC, New Delhi vide Notification No. 53/2016- Customs (NT) dated 13.4.2016 appoi .....

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