https://www.taxtmi.com/caselaws?id=101206 An exemption notification dispute turned on whether imported goods were disposed of before export obligations were met and whether the exported goods were in fact cleared at Dubai. The record did not substantiate premature disposal: the notice lacked specific particulars of time, place, manner, or recipient, and foreign exchange realization followed the relevant exports. On the non-export allegation, Dubai Bills of Entry, Indian Embassy verification, and customs examination supported actual export and clearance at Dubai. The stated principle is that breach of exemption conditions must be proved by specific, credible evidence, not conjecture. en-us Thu, 07 Feb 2002 00:00:00 +0530 Wed, 08 Feb 2012 18:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101206 An exemption notification dispute turned on whether imported goods were disposed of before export obligations were met and whether the exported goods were in fact cleared at Dubai. The record did not substantiate premature disposal: the notice lacked specific particulars of time, place, manner, or recipient, and foreign exchange realization followed the relevant exports. On the non-export allegation, Dubai Bills of Entry, Indian Embassy verification, and customs examination supported actual export and clearance at Dubai. The stated principle is that breach of exemption conditions must be proved by specific, credible evidence, not conjecture. Case-Laws Customs Thu, 07 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101206