https://www.taxtmi.com/caselaws?id=220369 The Tribunal ruled in favor of the respondent-assessee, emphasizing compliance with license conditions and the permissibility of using excess imported material for manufacturing and sales under other licenses. It highlighted that customs authorities should not object post-fulfillment of export obligations and stressed the importance of timely objections and adherence to customs regulations. The judgment dismissed the appeal, noting that the manufacturer-importer could utilize excess imported material after fulfilling export obligations, as per customs notifications and licensing conditions, without incurring costs. en-us Wed, 12 Sep 2012 00:00:00 +0530 Tue, 22 Jan 2013 06:32:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220369 The Tribunal ruled in favor of the respondent-assessee, emphasizing compliance with license conditions and the permissibility of using excess imported material for manufacturing and sales under other licenses. It highlighted that customs authorities should not object post-fulfillment of export obligations and stressed the importance of timely objections and adherence to customs regulations. The judgment dismissed the appeal, noting that the manufacturer-importer could utilize excess imported material after fulfilling export obligations, as per customs notifications and licensing conditions, without incurring costs. Case-Laws Customs Wed, 12 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220369