https://www.taxtmi.com/caselaws?id=94714 Duty-free import under an advance licence carried a mandatory export obligation, and failure to fulfil that obligation justified confiscation of the re-imported silk fabrics, redemption fine and penalty under the Customs Act. Interest on the confirmed duty was unsustainable because the order identified no valid statutory source, and neither Section 28AA nor Section 28AB applied on the recorded facts; the interest demand was set aside. The Commissioner had jurisdiction to adjudicate the breach arising from non-fulfilment of the export obligation, and the penalty was within the scope of the show cause notice; the jurisdictional challenge failed and the penalty was upheld. en-us Wed, 19 Apr 2000 00:00:00 +0530 Sat, 03 Dec 2011 12:15:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94714 Duty-free import under an advance licence carried a mandatory export obligation, and failure to fulfil that obligation justified confiscation of the re-imported silk fabrics, redemption fine and penalty under the Customs Act. Interest on the confirmed duty was unsustainable because the order identified no valid statutory source, and neither Section 28AA nor Section 28AB applied on the recorded facts; the interest demand was set aside. The Commissioner had jurisdiction to adjudicate the breach arising from non-fulfilment of the export obligation, and the penalty was within the scope of the show cause notice; the jurisdictional challenge failed and the penalty was upheld. Case-Laws Customs Wed, 19 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94714