https://www.taxtmi.com/caselaws?id=211988 Duty-free imports under an advance licence cannot be denied merely because the actual inputs consumed in exported goods were lower than the Standard Input Output Norm. The notification governing such imports did not permit Customs to reopen the licence conditions or demand duty on the alleged balance inputs once the goods were manufactured and exported. On the facts, the importer established a strong prima facie case, and insisting on pre-deposit in those circumstances would cause undue hardship. The pre-deposit direction was therefore set aside, and the appeal was allowed to proceed on furnishing of security. en-us Wed, 07 Oct 2009 00:00:00 +0530 Sat, 07 Apr 2012 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211988 Duty-free imports under an advance licence cannot be denied merely because the actual inputs consumed in exported goods were lower than the Standard Input Output Norm. The notification governing such imports did not permit Customs to reopen the licence conditions or demand duty on the alleged balance inputs once the goods were manufactured and exported. On the facts, the importer established a strong prima facie case, and insisting on pre-deposit in those circumstances would cause undue hardship. The pre-deposit direction was therefore set aside, and the appeal was allowed to proceed on furnishing of security. Case-Laws Customs Wed, 07 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211988