https://www.taxtmi.com/caselaws?id=114003 Texturised yarn exported under the DEEC arrangement was not liable to duty merely because the input POY had been received duty free and the goods were said to fall outside Notification No. 178/83. The record showed the appellants acted as supporting manufacturers for a merchant exporter, with export from the factory under sealing and no finding of diversion into the domestic market. In the absence of domestic clearance or diversion, the duty demand was unsustainable, and the penalty also lacked foundation. en-us Tue, 20 Jul 2004 00:00:00 +0530 Wed, 09 May 2012 17:25:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114003 Texturised yarn exported under the DEEC arrangement was not liable to duty merely because the input POY had been received duty free and the goods were said to fall outside Notification No. 178/83. The record showed the appellants acted as supporting manufacturers for a merchant exporter, with export from the factory under sealing and no finding of diversion into the domestic market. In the absence of domestic clearance or diversion, the duty demand was unsustainable, and the penalty also lacked foundation. Case-Laws Customs Tue, 20 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114003