Customs cannot deny benefit where licensing authority not taking any action – SFIS benefit available to golf carts

EIH Associated Hotels Ltd. Vs Commr. of Customs (E) (CESTAT Mumbai) After considering the submissions of both sides, we find that in the first round of litigation when the original authority confirmed the demand and confiscated the goods with a redemption fine of Rs.1,00,000/-, the appellant filed appeal before the Commissioner (Appeals) and the Commissioner (Appeals) set aside the order passed by the adjudicating authority and directed the adjudicating authority to decide the case afresh as per DGFT guidelines. In spite of this specific direction by the Commissioner (Appeals) to the original ...