https://www.taxtmi.com/circulars?id=814 Initiation of proceedings for import violations under the Duty Exemption Scheme does not require prior separate adjudication to nullify exports; evidence of fraudulent or procedurally defective exports may be adduced and relied upon by the authority adjudicating the import offence, and departments should issue instructions to field formations to proceed accordingly. en-us Mon, 12 Jun 1995 00:00:00 +0530 Wed, 16 Jul 2025 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=814 Initiation of proceedings for import violations under the Duty Exemption Scheme does not require prior separate adjudication to nullify exports; evidence of fraudulent or procedurally defective exports may be adduced and relied upon by the authority adjudicating the import offence, and departments should issue instructions to field formations to proceed accordingly. Circulars Customs Mon, 12 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=814