https://www.taxtmi.com/caselaws?id=76151 The Tribunal ruled in favor of the appellant, finding that the imported goods were legally imported and properly cleared under advance licenses. It held that Customs authorities cannot question the disposal of manufactured goods after export obligation completion. The Tribunal also emphasized that duty demand and penalty were not sustainable once the export obligation was fulfilled. Additionally, it concluded that Customs authorities are bound by the licenses issued and cannot go beyond them. The impugned order was set aside, and the Tribunal provided consequential relief to the appellant, recommending clarificatory instructions on jurisdiction matters. en-us Wed, 27 May 2009 00:00:00 +0530 Sat, 12 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76151 The Tribunal ruled in favor of the appellant, finding that the imported goods were legally imported and properly cleared under advance licenses. It held that Customs authorities cannot question the disposal of manufactured goods after export obligation completion. The Tribunal also emphasized that duty demand and penalty were not sustainable once the export obligation was fulfilled. Additionally, it concluded that Customs authorities are bound by the licenses issued and cannot go beyond them. The impugned order was set aside, and the Tribunal provided consequential relief to the appellant, recommending clarificatory instructions on jurisdiction matters. Case-Laws Customs Wed, 27 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76151