https://www.taxtmi.com/caselaws?id=269425 A duty-free customs exemption linked to manufacture for export is available only if the importer proves actual use of the imported raw materials in the exported goods. Mere compliance with the export obligation is not enough; the record must show a direct nexus between the duty-free import and the finished export products. Where the evidence indicated diversion of the imported materials and the importer could not explain the mismatch between the warehouse goods and the consignment imported, the exemption benefit could not be retained. The adjudication order was restored and the appellate order was set aside, with the Revenue's challenge succeeding. en-us Tue, 03 Nov 2015 00:00:00 +0530 Mon, 14 Dec 2015 22:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269425 A duty-free customs exemption linked to manufacture for export is available only if the importer proves actual use of the imported raw materials in the exported goods. Mere compliance with the export obligation is not enough; the record must show a direct nexus between the duty-free import and the finished export products. Where the evidence indicated diversion of the imported materials and the importer could not explain the mismatch between the warehouse goods and the consignment imported, the exemption benefit could not be retained. The adjudication order was restored and the appellate order was set aside, with the Revenue's challenge succeeding. Case-Laws Customs Tue, 03 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269425