https://www.taxtmi.com/caselaws?id=84051 Imported material that remained available, with no allegation of substitution or illicit removal, was not confiscated solely because it had not been used for export production within the stipulated period. Export difficulties and the interest of export promotion supported additional time for compliance. The confiscation, duty demand and penalty were set aside, and the importer received an extension until the end of June 1992 to utilise the remaining material and complete the export obligation. Failure to comply within the extended period permitted the Department to proceed in accordance with law. en-us Wed, 08 Jan 1992 00:00:00 +0530 Tue, 19 Jul 2011 15:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84051 Imported material that remained available, with no allegation of substitution or illicit removal, was not confiscated solely because it had not been used for export production within the stipulated period. Export difficulties and the interest of export promotion supported additional time for compliance. The confiscation, duty demand and penalty were set aside, and the importer received an extension until the end of June 1992 to utilise the remaining material and complete the export obligation. Failure to comply within the extended period permitted the Department to proceed in accordance with law. Case-Laws Customs Wed, 08 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84051