https://www.taxtmi.com/caselaws?id=1113 The appeal arose from an Order-in-Original imposing duty demand and penalty on three imported injection moulds. The Tribunal found that all 13 moulds were used for manufacturing goods and the export obligation was fulfilled, with 10 moulds re-exported. Despite the delay in re-export, duty confirmation and penalty imposition were not justified. The impugned order was set aside, and the appeal was allowed, emphasizing the importance of fulfilling export obligations and the non-applicability of duty and penalty in such cases. en-us Mon, 28 Aug 2006 00:00:00 +0530 Mon, 14 Apr 2008 06:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1113 The appeal arose from an Order-in-Original imposing duty demand and penalty on three imported injection moulds. The Tribunal found that all 13 moulds were used for manufacturing goods and the export obligation was fulfilled, with 10 moulds re-exported. Despite the delay in re-export, duty confirmation and penalty imposition were not justified. The impugned order was set aside, and the appeal was allowed, emphasizing the importance of fulfilling export obligations and the non-applicability of duty and penalty in such cases. Case-Laws Customs Mon, 28 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1113