https://www.taxtmi.com/caselaws?id=84900 The tribunal upheld the Additional Collector of Customs' order, emphasizing the need to fulfill export obligations in terms of both quantity and value for duty exemption. The appellants' failure to prove the utilization of the imported material resulted in the dismissal of their appeal. Additionally, a reduced penalty was imposed for contravening customs regulations, despite the appellants' arguments against it. en-us Thu, 21 Dec 1995 00:00:00 +0530 Mon, 01 Aug 2011 13:24:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84900 The tribunal upheld the Additional Collector of Customs' order, emphasizing the need to fulfill export obligations in terms of both quantity and value for duty exemption. The appellants' failure to prove the utilization of the imported material resulted in the dismissal of their appeal. Additionally, a reduced penalty was imposed for contravening customs regulations, despite the appellants' arguments against it. Case-Laws Customs Thu, 21 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84900