https://www.taxtmi.com/caselaws?id=93872 Duty demand and penalties under Notification No. 203/92-Cus. depended on whether imported raw materials were diverted to the domestic market or otherwise used in breach of the actual user condition. The record indicated that the Commissioner had not considered the appellants' detailed reply, the import-export-disposal chronology, or departmental circulars stating that physical incorporation of the imported inputs in the exported goods was not required. The chronology also suggested that disposal of the inputs often occurred after export obligations had been fulfilled, and that substantial export performance had preceded imports. The impugned order could not stand and the matter was remanded for fresh adjudication on all relevant materials. en-us Fri, 19 May 2000 00:00:00 +0530 Thu, 17 Nov 2011 15:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93872 Duty demand and penalties under Notification No. 203/92-Cus. depended on whether imported raw materials were diverted to the domestic market or otherwise used in breach of the actual user condition. The record indicated that the Commissioner had not considered the appellants' detailed reply, the import-export-disposal chronology, or departmental circulars stating that physical incorporation of the imported inputs in the exported goods was not required. The chronology also suggested that disposal of the inputs often occurred after export obligations had been fulfilled, and that substantial export performance had preceded imports. The impugned order could not stand and the matter was remanded for fresh adjudication on all relevant materials. Case-Laws Customs Fri, 19 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93872