https://www.taxtmi.com/caselaws?id=118333 Duty-free imports under an advance licence were held not to breach Condition No. (vii) of Notification No. 30/97-Cus. where the imported material was consumed in another manufacturing unit of the same licence-holder and not transferred to any other person. The condition against disposal or transfer was therefore not violated. The benefit of the notification also could not be denied merely because the imported inputs were first used in manufacture for domestic clearances, since the export obligation had already been fulfilled from other inputs. On both grounds, the duty demand and penalties were unsustainable, and relief followed. en-us Mon, 24 Jul 2006 00:00:00 +0530 Thu, 29 Feb 2024 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118333 Duty-free imports under an advance licence were held not to breach Condition No. (vii) of Notification No. 30/97-Cus. where the imported material was consumed in another manufacturing unit of the same licence-holder and not transferred to any other person. The condition against disposal or transfer was therefore not violated. The benefit of the notification also could not be denied merely because the imported inputs were first used in manufacture for domestic clearances, since the export obligation had already been fulfilled from other inputs. On both grounds, the duty demand and penalties were unsustainable, and relief followed. Case-Laws Customs Mon, 24 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118333