https://www.taxtmi.com/caselaws?id=3035 Goods cleared under bond with departmental permission and later exported remained eligible for the export under bond benefit, even though the Revenue objected to strict compliance with the prescribed procedure. Because the final products were admittedly exported and the relevant Board circulars supported bond execution in comparable situations, the procedural lapse did not defeat the substantive exemption. The Tribunal applied the earlier export-related precedent and held that an undisputed export cannot be denied relief merely for an irregularity in the manner of bond execution or routing. en-us Wed, 03 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3035 Goods cleared under bond with departmental permission and later exported remained eligible for the export under bond benefit, even though the Revenue objected to strict compliance with the prescribed procedure. Because the final products were admittedly exported and the relevant Board circulars supported bond execution in comparable situations, the procedural lapse did not defeat the substantive exemption. The Tribunal applied the earlier export-related precedent and held that an undisputed export cannot be denied relief merely for an irregularity in the manner of bond execution or routing. Case-Laws Central Excise Wed, 03 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3035