https://www.taxtmi.com/caselaws?id=91178 Customs duty exemption under the Import-Export Pass Book Scheme depended on compliance with the notification conditions, not merely on fulfilment of the import entitlement by value. The Tribunal stated that the export obligation had to be met in terms of both quantity and value, and exemption could not be retained for imported silk not shown to have been used for the stipulated export-oriented purpose. It also found the jurisdiction objection untenable because the importer had sought the no objection certificate from Delhi Customs and the exports were routed through that office. The demand on the unutilised imported silk was therefore sustained. en-us Tue, 19 May 1998 00:00:00 +0530 Fri, 14 Oct 2011 12:51:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91178 Customs duty exemption under the Import-Export Pass Book Scheme depended on compliance with the notification conditions, not merely on fulfilment of the import entitlement by value. The Tribunal stated that the export obligation had to be met in terms of both quantity and value, and exemption could not be retained for imported silk not shown to have been used for the stipulated export-oriented purpose. It also found the jurisdiction objection untenable because the importer had sought the no objection certificate from Delhi Customs and the exports were routed through that office. The demand on the unutilised imported silk was therefore sustained. Case-Laws Customs Tue, 19 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91178