https://www.taxtmi.com/caselaws?id=97760 Duty-free imports into an export-oriented zone became liable to confiscation when the exemption conditions were breached and the export obligation remained unfulfilled, because the goods were not used for manufacture of export goods. Duty liability was to be reconsidered on depreciated value at the debonding stage, with redemption fine and penalty left for fresh determination. Indigenous goods procured duty free were not liable to confiscation under Rule 209 of the Central Excise Rules, since that provision applies only to specified persons such as manufacturers, producers, registered warehouse persons, or registered dealers, and the company did not fall within those categories. en-us Wed, 07 Mar 2001 00:00:00 +0530 Tue, 17 Jan 2012 18:56:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97760 Duty-free imports into an export-oriented zone became liable to confiscation when the exemption conditions were breached and the export obligation remained unfulfilled, because the goods were not used for manufacture of export goods. Duty liability was to be reconsidered on depreciated value at the debonding stage, with redemption fine and penalty left for fresh determination. Indigenous goods procured duty free were not liable to confiscation under Rule 209 of the Central Excise Rules, since that provision applies only to specified persons such as manufacturers, producers, registered warehouse persons, or registered dealers, and the company did not fall within those categories. Case-Laws Customs Wed, 07 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97760