https://www.taxtmi.com/caselaws?id=244899 Duty-free imported materials diverted to the domestic market are outside the protection of Notification No. 204/92-Cus. because the exemption was conditional on use only for discharge of export obligation and on payment of duty if the conditions were breached. The Board circular on failure to fulfill export obligation did not assist where the facts showed diversion, and BIFR registration did not create immunity from otherwise payable duty. On the admitted facts, full waiver of pre-deposit was not justified; the first applicant was required to pre-deposit 25% of the duty, with the balance stayed on compliance, while the personal penalties on the other applicants were waived and stayed during the appeal. en-us Wed, 13 Nov 2013 00:00:00 +0530 Wed, 12 Mar 2014 07:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244899 Duty-free imported materials diverted to the domestic market are outside the protection of Notification No. 204/92-Cus. because the exemption was conditional on use only for discharge of export obligation and on payment of duty if the conditions were breached. The Board circular on failure to fulfill export obligation did not assist where the facts showed diversion, and BIFR registration did not create immunity from otherwise payable duty. On the admitted facts, full waiver of pre-deposit was not justified; the first applicant was required to pre-deposit 25% of the duty, with the balance stayed on compliance, while the personal penalties on the other applicants were waived and stayed during the appeal. Case-Laws Customs Wed, 13 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244899