https://www.taxtmi.com/caselaws?id=105130 Customs duty demand based on an alleged breach of Notification No. 203/92-Cus was held unsustainable where the goods had already been cleared duty-free on the importer's declaration. The department was required to prove by evidence that the notification condition was breached and that Modvat credit had in fact been availed of, but it failed to do so. A demand cannot be supported merely because the importer did not produce evidence; once exemption has been granted and clearance allowed, recovery requires proof of the alleged non-compliance. The impugned orders were therefore set aside in favour of the assessee. en-us Thu, 02 Mar 2000 00:00:00 +0530 Fri, 02 Mar 2012 16:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105130 Customs duty demand based on an alleged breach of Notification No. 203/92-Cus was held unsustainable where the goods had already been cleared duty-free on the importer's declaration. The department was required to prove by evidence that the notification condition was breached and that Modvat credit had in fact been availed of, but it failed to do so. A demand cannot be supported merely because the importer did not produce evidence; once exemption has been granted and clearance allowed, recovery requires proof of the alleged non-compliance. The impugned orders were therefore set aside in favour of the assessee. Case-Laws Customs Thu, 02 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105130