Export without payment of duty barred; removal of materials for manufacture of exported notified goods requires duty payment. Amendment inserts Rule 14A stating that, notwithstanding other provisions, no notified goods shall be exported without payment of duty and no material shall be removed without payment of duty from a factory, warehouse or other premises for use in the manufacture or processing of notified goods which are exported out of India.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Export without payment of duty barred; removal of materials for manufacture of exported notified goods requires duty payment.
Amendment inserts Rule 14A stating that, notwithstanding other provisions, no notified goods shall be exported without payment of duty and no material shall be removed without payment of duty from a factory, warehouse or other premises for use in the manufacture or processing of notified goods which are exported out of India.
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