https://www.taxtmi.com/caselaws?id=253250 Duty-free imports under advance licences must be used to manufacture export goods and cannot be diverted. Absence of imported raw material, finished goods, and utilisation records supported the allegation of diversion and non-fulfilment of export obligations. Natural justice concerns did not arise where a show-cause notice, reply opportunity, and personal hearings were provided. A belated request for export-obligation relaxation did not justify postponing recovery after the obligation period had expired and the goods were unavailable. Excise duty paid on domestic clearances and related credit could not offset customs duty arising from diverted duty-free imports. Complete pre-deposit waiver was declined; partial pre-deposit was required, with conditional stay of remaining recovery, interest, and penalties. en-us Mon, 16 Jun 2014 00:00:00 +0530 Wed, 19 Nov 2014 10:05:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253250 Duty-free imports under advance licences must be used to manufacture export goods and cannot be diverted. Absence of imported raw material, finished goods, and utilisation records supported the allegation of diversion and non-fulfilment of export obligations. Natural justice concerns did not arise where a show-cause notice, reply opportunity, and personal hearings were provided. A belated request for export-obligation relaxation did not justify postponing recovery after the obligation period had expired and the goods were unavailable. Excise duty paid on domestic clearances and related credit could not offset customs duty arising from diverted duty-free imports. Complete pre-deposit waiver was declined; partial pre-deposit was required, with conditional stay of remaining recovery, interest, and penalties. Case-Laws Customs Mon, 16 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253250