https://www.taxtmi.com/caselaws?id=203333 Duty exemption under Notification No. 32/97-Cus. depended on actual utilisation of the duty-free imported raw materials for discharge of the export obligation, and also on compliance with the related restrictions on sale, transfer or disposal. The goods reached the factory but were destroyed by fire before being so utilised, so the condition for exemption was not fulfilled. The notification was therefore treated as inapplicable, and the duty foregone was held recoverable. Earlier precedents were distinguished because they involved wording such as goods "to be used" for manufacture, unlike the present requirement of actual utilisation for export obligation. en-us Thu, 30 Sep 2010 00:00:00 +0530 Thu, 19 May 2011 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203333 Duty exemption under Notification No. 32/97-Cus. depended on actual utilisation of the duty-free imported raw materials for discharge of the export obligation, and also on compliance with the related restrictions on sale, transfer or disposal. The goods reached the factory but were destroyed by fire before being so utilised, so the condition for exemption was not fulfilled. The notification was therefore treated as inapplicable, and the duty foregone was held recoverable. Earlier precedents were distinguished because they involved wording such as goods "to be used" for manufacture, unlike the present requirement of actual utilisation for export obligation. Case-Laws Customs Thu, 30 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203333