https://www.taxtmi.com/caselaws?id=121371 Duty-free imports and indigenous procurements used by a 100% export oriented unit for export production could not be subjected to customs or excise duty merely because the export obligation was fulfilled belatedly. The exemption notification, bond terms, amended notification and Board circular contemplated liberal extension of time for export performance, and duty with interest was indicated only where there was mala fide conduct or diversion of raw material. As the goods were used only for export production, the allegation was confined to delay, and the unit's export oriented status was not cancelled, the duty demand was held unsustainable. en-us Wed, 21 Feb 2007 00:00:00 +0530 Mon, 30 Jul 2012 12:37:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121371 Duty-free imports and indigenous procurements used by a 100% export oriented unit for export production could not be subjected to customs or excise duty merely because the export obligation was fulfilled belatedly. The exemption notification, bond terms, amended notification and Board circular contemplated liberal extension of time for export performance, and duty with interest was indicated only where there was mala fide conduct or diversion of raw material. As the goods were used only for export production, the allegation was confined to delay, and the unit's export oriented status was not cancelled, the duty demand was held unsustainable. Case-Laws Central Excise Wed, 21 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121371