https://www.taxtmi.com/caselaws?id=1084 Benefit under a conditional exemption notification for duty-free imports under the DEEC scheme is lost when the prescribed export obligation is not fulfilled, and admitted diversion of the imported goods to the domestic market attracts duty liability. The text notes that non-utilisation of the goods for export performance, for whatever reason, disentitles the importer from the exemption and supports confirmation of the duty demand. It also records that where duty was paid before issuance of the show-cause notice, the personal penalty may be moderated rather than fully sustained, leading to a reduced penalty in the stated case. en-us Wed, 15 Nov 2006 00:00:00 +0530 Mon, 14 Apr 2008 06:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1084 Benefit under a conditional exemption notification for duty-free imports under the DEEC scheme is lost when the prescribed export obligation is not fulfilled, and admitted diversion of the imported goods to the domestic market attracts duty liability. The text notes that non-utilisation of the goods for export performance, for whatever reason, disentitles the importer from the exemption and supports confirmation of the duty demand. It also records that where duty was paid before issuance of the show-cause notice, the personal penalty may be moderated rather than fully sustained, leading to a reduced penalty in the stated case. Case-Laws Customs Wed, 15 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1084