https://www.taxtmi.com/caselaws?id=253250 Duty-free imports under advance licences were treated as subject to strict use and export-obligation conditions, and alleged diversion of aluminium scrap together with missing stock records supported denial of a complete waiver of pre-deposit. The article notes that the natural justice challenge failed because notice, reply and personal hearings had been given. It also rejects reliance on a belated request for DGFT relaxation after expiry of the export period, and holds that excise duty payment and credit on domestic clearances could not offset customs duty arising from diversion of duty-free imports. Complete waiver was declined and a partial deposit was directed, with recovery stayed on compliance. 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 were treated as subject to strict use and export-obligation conditions, and alleged diversion of aluminium scrap together with missing stock records supported denial of a complete waiver of pre-deposit. The article notes that the natural justice challenge failed because notice, reply and personal hearings had been given. It also rejects reliance on a belated request for DGFT relaxation after expiry of the export period, and holds that excise duty payment and credit on domestic clearances could not offset customs duty arising from diversion of duty-free imports. Complete waiver was declined and a partial deposit was directed, with recovery stayed on compliance. Case-Laws Customs Mon, 16 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253250