https://www.taxtmi.com/caselaws?id=117373 Exemption under export-linked customs and central excise notifications was treated as conditional on fulfilment of the prescribed export obligation, and that condition operated as a continuing post-import requirement. Where the assessee made no exports and obtained no relaxation from the competent authority, the exemption could be denied and duty recovered for breach of the notification conditions. At the same time, confiscation and penalties were held unwarranted on the facts because the default arose in exceptional circumstances, so the duty demand survived but the penal consequences did not. en-us Tue, 10 Jan 2006 00:00:00 +0530 Fri, 22 Jun 2012 12:17:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117373 Exemption under export-linked customs and central excise notifications was treated as conditional on fulfilment of the prescribed export obligation, and that condition operated as a continuing post-import requirement. Where the assessee made no exports and obtained no relaxation from the competent authority, the exemption could be denied and duty recovered for breach of the notification conditions. At the same time, confiscation and penalties were held unwarranted on the facts because the default arose in exceptional circumstances, so the duty demand survived but the penal consequences did not. Case-Laws Central Excise Tue, 10 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117373