https://www.taxtmi.com/caselaws?id=121940 Exemption from customs duty on imported labels could not be denied merely because the importer's exports were negligible, where the relevant notifications granted relief to bona fide exporters without prescribing any minimum export threshold or end-use restriction. The adjudicating authority had not found that the importer was not an exporter; denial based only on low export volume was therefore unsustainable. As the exemption denial failed, the consequential customs duty demand and penalty also could not stand and were set aside, with the exemption benefit restored to the importer. en-us Tue, 10 Jul 2007 00:00:00 +0530 Tue, 07 Aug 2012 13:26:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121940 Exemption from customs duty on imported labels could not be denied merely because the importer's exports were negligible, where the relevant notifications granted relief to bona fide exporters without prescribing any minimum export threshold or end-use restriction. The adjudicating authority had not found that the importer was not an exporter; denial based only on low export volume was therefore unsustainable. As the exemption denial failed, the consequential customs duty demand and penalty also could not stand and were set aside, with the exemption benefit restored to the importer. Case-Laws Customs Tue, 10 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121940