https://www.taxtmi.com/caselaws?id=121535 Export obligation under an advance licence was held to be proved on the record through Customs-processed shipping bills, port dues, foreign exchange realisation, verified export documents, and supporting gate passes and bills of lading. The contrary allegation that only part of the goods was exported was rejected as unsupported, and the finding of diversion to the local market did not survive. Once the export obligation stood fulfilled, the imported replenishment material remained entitled to the exemption notification, and the basis for duty demand, confiscation, and penalties fell away. en-us Fri, 30 Mar 2007 00:00:00 +0530 Tue, 31 Jul 2012 13:34:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121535 Export obligation under an advance licence was held to be proved on the record through Customs-processed shipping bills, port dues, foreign exchange realisation, verified export documents, and supporting gate passes and bills of lading. The contrary allegation that only part of the goods was exported was rejected as unsupported, and the finding of diversion to the local market did not survive. Once the export obligation stood fulfilled, the imported replenishment material remained entitled to the exemption notification, and the basis for duty demand, confiscation, and penalties fell away. Case-Laws Customs Fri, 30 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121535