https://www.taxtmi.com/caselaws?id=103743 Imported chemicals cleared under an advance licence were treated as diverted and sold in breach of the licence conditions and Notification No. 203/92 because the evidence showed transfer to a buyer, movement at its instance, and no supported warehouse arrangement. The exporter also failed to prove compliance with the export obligation, as the shipping bills did not establish exports under the relevant DEEC licence and the seized goods had already left control before the later shipments relied on. On that basis, confiscation, duty demand, redemption fine, and penalty were sustained for non-compliance with import and export conditions. en-us Mon, 29 Oct 2001 00:00:00 +0530 Fri, 24 Feb 2012 15:11:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103743 Imported chemicals cleared under an advance licence were treated as diverted and sold in breach of the licence conditions and Notification No. 203/92 because the evidence showed transfer to a buyer, movement at its instance, and no supported warehouse arrangement. The exporter also failed to prove compliance with the export obligation, as the shipping bills did not establish exports under the relevant DEEC licence and the seized goods had already left control before the later shipments relied on. On that basis, confiscation, duty demand, redemption fine, and penalty were sustained for non-compliance with import and export conditions. Case-Laws Customs Mon, 29 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103743