https://www.taxtmi.com/caselaws?id=334447 Goods imported duty free under advance authorisation remain subject to export-obligation conditions, and domestic clearance of resultant products before fulfilment of that obligation is not permitted under the scheme as described. The Handbook of Procedures requires unutilised imported inputs to be met by duty payment or additional exports, and failure to disclose excess imports or to comply with that requirement constitutes breach. The text also notes that pending clubbing before DGFT does not by itself eliminate existing duty liability, though later clubbing may justify reworking. Confiscation is discussed as sustainable only under section 111(o) where exemption conditions are breached, while penalties on individuals depend on the factual link to the diversion scheme. en-us Thu, 27 Oct 2016 00:00:00 +0530 Sat, 30 Dec 2017 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334447 Goods imported duty free under advance authorisation remain subject to export-obligation conditions, and domestic clearance of resultant products before fulfilment of that obligation is not permitted under the scheme as described. The Handbook of Procedures requires unutilised imported inputs to be met by duty payment or additional exports, and failure to disclose excess imports or to comply with that requirement constitutes breach. The text also notes that pending clubbing before DGFT does not by itself eliminate existing duty liability, though later clubbing may justify reworking. Confiscation is discussed as sustainable only under section 111(o) where exemption conditions are breached, while penalties on individuals depend on the factual link to the diversion scheme. Case-Laws Customs Thu, 27 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334447