https://www.taxtmi.com/caselaws?id=101273 Domestic sales by a 100% export oriented unit were treated as capable of being matched against deemed exports, not only physical exports, and that premise supplied a prima facie basis for relief. The Tribunal noted that the application to the Development Commissioner treated the domestic tariff area sales as identical to cumulative exports, and that the permission granted by the Development Commissioner, with the department bound by its terms, supported the applicant's case. On that basis, waiver of deposit and stay of recovery of the customs duty, excise duty and penalty demanded were granted. en-us Thu, 03 Jan 2002 00:00:00 +0530 Thu, 09 Feb 2012 12:21:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101273 Domestic sales by a 100% export oriented unit were treated as capable of being matched against deemed exports, not only physical exports, and that premise supplied a prima facie basis for relief. The Tribunal noted that the application to the Development Commissioner treated the domestic tariff area sales as identical to cumulative exports, and that the permission granted by the Development Commissioner, with the department bound by its terms, supported the applicant's case. On that basis, waiver of deposit and stay of recovery of the customs duty, excise duty and penalty demanded were granted. Case-Laws Customs Thu, 03 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101273