https://www.taxtmi.com/caselaws?id=116133 Duty on base fabrics received under Chapter X bond remained attached to the party that received and warehoused the goods, and it could not be shifted to the merchant exporter merely because the export process involved that exporter. For export goods diverted to the domestic market, assessable value had to be determined under Section 4 by reference to the normal price at the time and place of removal; the actual sale price of the damaged goods at the approved godown was treated as relevant where not shown to be unreal. On that basis, the discussion states that the duty differential and related penalties could not survive. en-us Mon, 14 Feb 2005 00:00:00 +0530 Thu, 07 Jun 2012 15:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116133 Duty on base fabrics received under Chapter X bond remained attached to the party that received and warehoused the goods, and it could not be shifted to the merchant exporter merely because the export process involved that exporter. For export goods diverted to the domestic market, assessable value had to be determined under Section 4 by reference to the normal price at the time and place of removal; the actual sale price of the damaged goods at the approved godown was treated as relevant where not shown to be unreal. On that basis, the discussion states that the duty differential and related penalties could not survive. Case-Laws Central Excise Mon, 14 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116133