https://www.taxtmi.com/caselaws?id=125923 Conditional exemption under the notification required fulfilment of both stipulated requirements, and partial compliance with only one condition did not justify any proportionate reduction in duty. In one appeal, neither the net foreign exchange as a percentage of export requirement nor export performance was met; in the other, export performance alone was not achieved. On that basis, the demand for proportionate relief was rejected and the confirmed duty demand and interest were upheld. en-us Mon, 11 May 2009 00:00:00 +0530 Wed, 31 Oct 2012 15:57:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125923 Conditional exemption under the notification required fulfilment of both stipulated requirements, and partial compliance with only one condition did not justify any proportionate reduction in duty. In one appeal, neither the net foreign exchange as a percentage of export requirement nor export performance was met; in the other, export performance alone was not achieved. On that basis, the demand for proportionate relief was rejected and the confirmed duty demand and interest were upheld. Case-Laws Customs Mon, 11 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125923