https://www.taxtmi.com/caselaws?id=80500 Under the Duty Exemption Scheme, exporters must declare the actual duty-exempt material used in the resultant products; policy norms for advance licence clearance cannot substitute for true consumption figures. A declaration based on estimated or norm-based quantities, where laboratory evidence showed substantially lower actual use, was treated as incorrect and sufficient to sustain confiscation. The same non-disclosure of actual consumption, coupled with an unacceptable explanation for treating different units as equivalent, justified redemption fine and personal penalty. The appellate challenge therefore failed, and the confiscation and monetary consequences remained undisturbed. en-us Thu, 22 Feb 1990 00:00:00 +0530 Fri, 17 Jun 2011 12:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80500 Under the Duty Exemption Scheme, exporters must declare the actual duty-exempt material used in the resultant products; policy norms for advance licence clearance cannot substitute for true consumption figures. A declaration based on estimated or norm-based quantities, where laboratory evidence showed substantially lower actual use, was treated as incorrect and sufficient to sustain confiscation. The same non-disclosure of actual consumption, coupled with an unacceptable explanation for treating different units as equivalent, justified redemption fine and personal penalty. The appellate challenge therefore failed, and the confiscation and monetary consequences remained undisturbed. Case-Laws Customs Thu, 22 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80500