No Malafide Intent Found: Allegation of Suppression in SCN Not Sustainable

Shoe World (Bajwa) Exports Vs Commissioner of Customs (CESTAT Mumbai) In a recent order by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Mumbai, the case of Shoe World (Bajwa) Exports versus the Commissioner of Customs was adjudicated. The appellant, a manufacturer and exporter of polyurethane polyvinyl chloride soles of footwear, faced allegations of simultaneously availing benefits under the Status Holder Incentive Scheme (SHIS) and the Zero Duty Export Promotion Capital Goods (EPCG) Scheme. The dispute arose when the Foreign Trade Policy was amended on 05.06.2012, introdu...