https://www.taxtmi.com/caselaws?id=237787 Where imported goods are sold in the domestic market only after full discharge of export obligation, and the exemption notification does not expressly require prior permission or prior issuance of an EODC before such disposal, a prima facie case for exemption can be made out at the pre-deposit stage. On that basis, complete waiver of pre-deposit and stay of recovery may follow pending appeal. The document also notes that where the customs bond has already been cancelled and the facts do not support the pleaded basis for longer recovery, the extended period of limitation is not invokable at the interim stage. en-us Mon, 22 Jul 2013 00:00:00 +0530 Tue, 08 Oct 2013 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237787 Where imported goods are sold in the domestic market only after full discharge of export obligation, and the exemption notification does not expressly require prior permission or prior issuance of an EODC before such disposal, a prima facie case for exemption can be made out at the pre-deposit stage. On that basis, complete waiver of pre-deposit and stay of recovery may follow pending appeal. The document also notes that where the customs bond has already been cancelled and the facts do not support the pleaded basis for longer recovery, the extended period of limitation is not invokable at the interim stage. Case-Laws Customs Mon, 22 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237787