https://www.taxtmi.com/caselaws?id=95575 Duty-free zinc alloy ingots imported under the DEEC scheme were found short on inspection, and the admitted shortage supported duty liability because the export obligation had not been shown as fulfilled on the date of visit. A later DGFT certificate did not displace the contemporaneous finding, as it was issued after the inspection and therefore did not negate the shortage detected at that time. The plea that weighment was only estimated was rejected. Duty and penalty were sustained, while the penalty was reduced from Rs. 30,000 to Rs. 15,000. en-us Mon, 24 Jan 2000 00:00:00 +0530 Tue, 13 Dec 2011 15:12:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95575 Duty-free zinc alloy ingots imported under the DEEC scheme were found short on inspection, and the admitted shortage supported duty liability because the export obligation had not been shown as fulfilled on the date of visit. A later DGFT certificate did not displace the contemporaneous finding, as it was issued after the inspection and therefore did not negate the shortage detected at that time. The plea that weighment was only estimated was rejected. Duty and penalty were sustained, while the penalty was reduced from Rs. 30,000 to Rs. 15,000. Case-Laws Central Excise Mon, 24 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95575