https://www.taxtmi.com/caselaws?id=83276 Imported component parts that remained unutilised for a prolonged period and were not exported in accordance with warehousing and notification conditions were treated as liable to confiscation and penalty. The plea that export was prevented by a dispute over value addition failed because no documentary evidence supported any agreement with the Development Commissioner permitting only 10% value addition. As no sufficient reason was shown for the prolonged non-export, the bond and notification conditions were held violated, and mens rea was inferred from the continued failure to export. The confiscation and penalties were therefore upheld. en-us Fri, 03 Jun 1994 00:00:00 +0530 Tue, 12 Jul 2011 12:52:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83276 Imported component parts that remained unutilised for a prolonged period and were not exported in accordance with warehousing and notification conditions were treated as liable to confiscation and penalty. The plea that export was prevented by a dispute over value addition failed because no documentary evidence supported any agreement with the Development Commissioner permitting only 10% value addition. As no sufficient reason was shown for the prolonged non-export, the bond and notification conditions were held violated, and mens rea was inferred from the continued failure to export. The confiscation and penalties were therefore upheld. Case-Laws Customs Fri, 03 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83276