https://www.taxtmi.com/caselaws?id=99487 The export obligation issue required fresh adjudication because the approval letter indicated a quantity-based obligation, while the authority proceeded on a value-based basis and did not decide the appellants' pleaded claim that exports in 1994-95 discharged the obligation and met the prescribed value addition. The matter was remanded for reconsideration of the duty demand, confiscation, and exemption claim. Penalty on the proprietary concern was set aside because a proprietary concern and its proprietor are not separate legal entities; the proposed penalty on the proprietor under the Customs Act was left open for reconsideration. The impugned order was set aside and the case sent back for de novo adjudication. en-us Wed, 21 Mar 2001 00:00:00 +0530 Fri, 27 Jan 2012 14:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99487 The export obligation issue required fresh adjudication because the approval letter indicated a quantity-based obligation, while the authority proceeded on a value-based basis and did not decide the appellants' pleaded claim that exports in 1994-95 discharged the obligation and met the prescribed value addition. The matter was remanded for reconsideration of the duty demand, confiscation, and exemption claim. Penalty on the proprietary concern was set aside because a proprietary concern and its proprietor are not separate legal entities; the proposed penalty on the proprietor under the Customs Act was left open for reconsideration. The impugned order was set aside and the case sent back for de novo adjudication. Case-Laws Customs Wed, 21 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99487