https://www.taxtmi.com/caselaws?id=258760 The Tribunal upheld duty demands on components written-off and surplus inventory re-exported, citing Rule 8 of the 1996 Rules. However, it set aside the duty demand on defective components re-exported, stating they were used for the intended purpose. The Tribunal also overturned the penalty imposed under section 112(a) of the Customs Act, 1962, based on the lack of authorization under Rule 8. The appeal was partially allowed, with duty demands and penalties set aside in some instances, while directing consideration of duty drawback claims on re-exported components. en-us Wed, 08 Apr 2015 00:00:00 +0530 Mon, 20 Apr 2015 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258760 The Tribunal upheld duty demands on components written-off and surplus inventory re-exported, citing Rule 8 of the 1996 Rules. However, it set aside the duty demand on defective components re-exported, stating they were used for the intended purpose. The Tribunal also overturned the penalty imposed under section 112(a) of the Customs Act, 1962, based on the lack of authorization under Rule 8. The appeal was partially allowed, with duty demands and penalties set aside in some instances, while directing consideration of duty drawback claims on re-exported components. Case-Laws Customs Wed, 08 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258760