https://www.taxtmi.com/caselaws?id=86970 Goods cleared under bond for export remain duty-liable if they are not actually exported and are instead diverted, and the demand may be raised under Section 11A despite a limitation objection based on the export procedure rules. Proviso (c) to Rule 14A does not waive duty where there is no actual export, and mere storage of the goods in a bank godown does not amount to satisfactory accounting of the goods. Where the record indicates deliberate diversion and management-level awareness, the full duty demand and penalty are sustained. en-us Sat, 14 May 1977 00:00:00 +0530 Mon, 29 Aug 2011 16:26:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86970 Goods cleared under bond for export remain duty-liable if they are not actually exported and are instead diverted, and the demand may be raised under Section 11A despite a limitation objection based on the export procedure rules. Proviso (c) to Rule 14A does not waive duty where there is no actual export, and mere storage of the goods in a bank godown does not amount to satisfactory accounting of the goods. Where the record indicates deliberate diversion and management-level awareness, the full duty demand and penalty are sustained. Case-Laws Central Excise Sat, 14 May 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86970