https://www.taxtmi.com/caselaws?id=264263 The High Court dismissed the appeal, ruling against the appellant on both issues of violation of customs duty payment and sale of goods in the Domestic Tariff Area (DTA). The court emphasized the strict regulations for export-oriented units, requiring payment of customs duty on imported goods and prohibiting the sale of goods in the DTA. The lack of proper authorization for goods removal and the absolute prohibition on domestic sales were crucial factors in the court's decision. The appellant's arguments were considered unsubstantiated, resulting in the dismissal of the appeal without costs. en-us Wed, 19 Nov 2014 00:00:00 +0530 Mon, 21 Sep 2015 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264263 The High Court dismissed the appeal, ruling against the appellant on both issues of violation of customs duty payment and sale of goods in the Domestic Tariff Area (DTA). The court emphasized the strict regulations for export-oriented units, requiring payment of customs duty on imported goods and prohibiting the sale of goods in the DTA. The lack of proper authorization for goods removal and the absolute prohibition on domestic sales were crucial factors in the court's decision. The appellant's arguments were considered unsubstantiated, resulting in the dismissal of the appeal without costs. Case-Laws Central Excise Wed, 19 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264263