https://www.taxtmi.com/caselaws?id=115275 The appellant was granted a waiver pre-deposit, and the recovery of duty demand and penalty was stayed pending the appeal's disposal. The court found that the appellant had a prima facie case in their favor as there was no evidence of diversion of imported materials for purposes other than export production. The discretion to approve production outside norms rested with the DGFT authorities, and the appellant argued that the shortfall in export obligations was compensated by manufacturing and exporting from indigenously produced materials. en-us Tue, 26 Apr 2005 00:00:00 +0530 Fri, 25 May 2012 13:50:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115275 The appellant was granted a waiver pre-deposit, and the recovery of duty demand and penalty was stayed pending the appeal's disposal. The court found that the appellant had a prima facie case in their favor as there was no evidence of diversion of imported materials for purposes other than export production. The discretion to approve production outside norms rested with the DGFT authorities, and the appellant argued that the shortfall in export obligations was compensated by manufacturing and exporting from indigenously produced materials. Case-Laws Customs Tue, 26 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115275