https://www.taxtmi.com/caselaws?id=112322 Customs duty foregone under an advance licence exemption became recoverable when the export obligation was not fulfilled. The goods had been procured and entered in the DEEC book under Notification No. 31/97-Cus., and no reliable record showed clearance under Notification No. 49/94-C.E. (N.T.) or any bond or intimation to Central Excise authorities. A jurisdictional objection raised only at the appellate stage, without supporting evidence, did not oust customs jurisdiction. The demand under Notification No. 31/97-Cus. was therefore upheld. en-us Tue, 29 Jun 2004 00:00:00 +0530 Fri, 27 Apr 2012 16:15:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112322 Customs duty foregone under an advance licence exemption became recoverable when the export obligation was not fulfilled. The goods had been procured and entered in the DEEC book under Notification No. 31/97-Cus., and no reliable record showed clearance under Notification No. 49/94-C.E. (N.T.) or any bond or intimation to Central Excise authorities. A jurisdictional objection raised only at the appellate stage, without supporting evidence, did not oust customs jurisdiction. The demand under Notification No. 31/97-Cus. was therefore upheld. Case-Laws Customs Tue, 29 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112322