https://www.taxtmi.com/caselaws?id=96448 The Tribunal upheld the duty confirmation and penalty imposition against the appellant for importing goods duty-free under Notification No. 203/92-Cus meant for export but selling them in the local market without fulfilling export obligations. Despite the appellant's arguments of financial difficulties and external factors affecting export fulfillment, the admission of selling raw material locally and failure to provide necessary documents like Bank realization certificates resulted in the dismissal of the appeal. The Tribunal found no violation of natural justice principles, given the appellant's admission and non-compliance with notification conditions. en-us Wed, 18 Jul 2001 00:00:00 +0530 Wed, 21 Dec 2011 17:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96448 The Tribunal upheld the duty confirmation and penalty imposition against the appellant for importing goods duty-free under Notification No. 203/92-Cus meant for export but selling them in the local market without fulfilling export obligations. Despite the appellant's arguments of financial difficulties and external factors affecting export fulfillment, the admission of selling raw material locally and failure to provide necessary documents like Bank realization certificates resulted in the dismissal of the appeal. The Tribunal found no violation of natural justice principles, given the appellant's admission and non-compliance with notification conditions. Case-Laws Customs Wed, 18 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96448