https://www.taxtmi.com/caselaws?id=98947 Duty-free import under the export-linked exemption was available only on fulfilment of the conditions in Notification No. 80/95-Cus. Because the export obligation was admittedly not fulfilled and the claim of transfer to job workers was unsubstantiated, the DEEC benefit was treated as misused and the penalty on the proprietorship concern was upheld. Separate penalties on both the proprietorship concern and its proprietor for the same default were held impermissible, so the proprietor's separate penalty was set aside. The duty demand remained undisturbed. en-us Mon, 08 May 2000 00:00:00 +0530 Tue, 24 Jan 2012 16:40:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98947 Duty-free import under the export-linked exemption was available only on fulfilment of the conditions in Notification No. 80/95-Cus. Because the export obligation was admittedly not fulfilled and the claim of transfer to job workers was unsubstantiated, the DEEC benefit was treated as misused and the penalty on the proprietorship concern was upheld. Separate penalties on both the proprietorship concern and its proprietor for the same default were held impermissible, so the proprietor's separate penalty was set aside. The duty demand remained undisturbed. Case-Laws Customs Mon, 08 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98947