https://www.taxtmi.com/caselaws?id=80814 The Tribunal upheld the duty demand on the entire quantity of Denatured Ethyl Alcohol under Notification 39/85, dismissing the appeal and affirming duty liability on the appellants. The decision emphasized that duty exemption cannot be claimed for subsequent losses post-clearance, distinguishing between production impossibility and duty payment obligations. Precedents cited were deemed inapplicable as they involved different scenarios of goods loss within Customs control. The judgment clarifies the intricacies of duty exemption eligibility and highlights the need to fulfill duty payment obligations even in cases of losses post-clearance. en-us Mon, 06 Aug 1990 00:00:00 +0530 Mon, 20 Jun 2011 15:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80814 The Tribunal upheld the duty demand on the entire quantity of Denatured Ethyl Alcohol under Notification 39/85, dismissing the appeal and affirming duty liability on the appellants. The decision emphasized that duty exemption cannot be claimed for subsequent losses post-clearance, distinguishing between production impossibility and duty payment obligations. Precedents cited were deemed inapplicable as they involved different scenarios of goods loss within Customs control. The judgment clarifies the intricacies of duty exemption eligibility and highlights the need to fulfill duty payment obligations even in cases of losses post-clearance. Case-Laws Customs Mon, 06 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80814