https://www.taxtmi.com/caselaws?id=92648 Demand of duty and penalty under Notification No. 203/92 was found unsustainable because the export obligation had been extended by the competent authority and was subsequently fulfilled. On that factual and legal basis, the alleged breach of the notification was not established, and the foundation for duty liability and penalty fell away. The duty demand and penalty were therefore set aside in favour of the assessee. en-us Fri, 13 Feb 1998 00:00:00 +0530 Fri, 04 Nov 2011 11:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92648 Demand of duty and penalty under Notification No. 203/92 was found unsustainable because the export obligation had been extended by the competent authority and was subsequently fulfilled. On that factual and legal basis, the alleged breach of the notification was not established, and the foundation for duty liability and penalty fell away. The duty demand and penalty were therefore set aside in favour of the assessee. Case-Laws Customs Fri, 13 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92648