https://www.taxtmi.com/caselaws?id=125561 The Tribunal partially allowed the appeal by reducing duty liability to the extent of unfulfilled export obligation, setting aside confiscation, interest, and penalty. The Tribunal held that non-fulfillment was not deliberate and occurred due to uncontrollable circumstances, justifying the reduction in duty liability. The denial of concessional rate, demand of duty, interest, confiscation, and penalty was overturned based on previous decisions emphasizing proportional duty reduction and absence of intentional breach. en-us Wed, 17 Jun 2009 00:00:00 +0530 Thu, 13 Jul 2017 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125561 The Tribunal partially allowed the appeal by reducing duty liability to the extent of unfulfilled export obligation, setting aside confiscation, interest, and penalty. The Tribunal held that non-fulfillment was not deliberate and occurred due to uncontrollable circumstances, justifying the reduction in duty liability. The denial of concessional rate, demand of duty, interest, confiscation, and penalty was overturned based on previous decisions emphasizing proportional duty reduction and absence of intentional breach. Case-Laws Customs Wed, 17 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125561