https://www.taxtmi.com/caselaws?id=101264 Duty-free clearance under an advance licence and DEEC book was upheld where Customs had already permitted import on debit of the licence and no material in the show cause notice showed that the exported marble was not of foreign origin. In these circumstances, the transferee of the licence was not required to independently prove a nexus between the earlier export and the imported marble slabs. The burden remained on the Revenue to establish non-fulfilment of the exemption conditions, and in the absence of such material the customs duty demand was unsustainable. en-us Wed, 02 Jan 2002 00:00:00 +0530 Thu, 09 Feb 2012 12:04:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101264 Duty-free clearance under an advance licence and DEEC book was upheld where Customs had already permitted import on debit of the licence and no material in the show cause notice showed that the exported marble was not of foreign origin. In these circumstances, the transferee of the licence was not required to independently prove a nexus between the earlier export and the imported marble slabs. The burden remained on the Revenue to establish non-fulfilment of the exemption conditions, and in the absence of such material the customs duty demand was unsustainable. Case-Laws Customs Wed, 02 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101264