https://www.taxtmi.com/caselaws?id=1065 Duty concession for earmarked sugar was conditional on actual export through the export agency or as directed by it. As no quantity from the allotted quota was exported or handed over to the export agency, and the certificate produced did not establish actual export, the demand for differential duty was sustained. The absence of acceptable independent proof also justified invocation of the extended limitation period, and penalty was upheld as legally proper on the same factual basis. en-us Fri, 24 Nov 2006 00:00:00 +0530 Mon, 14 Apr 2008 05:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1065 Duty concession for earmarked sugar was conditional on actual export through the export agency or as directed by it. As no quantity from the allotted quota was exported or handed over to the export agency, and the certificate produced did not establish actual export, the demand for differential duty was sustained. The absence of acceptable independent proof also justified invocation of the extended limitation period, and penalty was upheld as legally proper on the same factual basis. Case-Laws Customs Fri, 24 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1065