https://www.taxtmi.com/caselaws?id=85881 In an advance licence scheme linked to export obligation, unconditional revalidation may relate back to earlier imports and preserve duty-free exemption where the export commitment is ultimately fulfilled. The advance licence and DEEC operated as one composite arrangement, so the later extension and revalidation could not be read in isolation from the intended export-linked imports. On the facts stated, the licensing authority accepted the request and the export obligation was fulfilled; accordingly, the earlier imports remained covered by the exemption notification and the duty demand was unsustainable. en-us Sat, 04 May 1996 00:00:00 +0530 Mon, 08 Aug 2011 16:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85881 In an advance licence scheme linked to export obligation, unconditional revalidation may relate back to earlier imports and preserve duty-free exemption where the export commitment is ultimately fulfilled. The advance licence and DEEC operated as one composite arrangement, so the later extension and revalidation could not be read in isolation from the intended export-linked imports. On the facts stated, the licensing authority accepted the request and the export obligation was fulfilled; accordingly, the earlier imports remained covered by the exemption notification and the duty demand was unsustainable. Case-Laws Customs Sat, 04 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85881