https://www.taxtmi.com/caselaws?id=342230 Duty demand on four consignments was remanded for verification because export documents were later procured and needed examination to confirm export. The demand on alleged excess wastage was set aside since the wastage arose in manufacture and there was no finding of diversion or non-use of raw material for export production. Duty on re-imported jewellery was sustained because proof of re-export after repair was not produced; the related redemption fine and penalty were directed for reconsideration in de-novo proceedings. Personal penalties on the director and employee were deleted because most demands had fallen away and the surviving demand was limited and technical in nature. en-us Thu, 09 Mar 2017 00:00:00 +0530 Mon, 01 Jan 2018 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342230 Duty demand on four consignments was remanded for verification because export documents were later procured and needed examination to confirm export. The demand on alleged excess wastage was set aside since the wastage arose in manufacture and there was no finding of diversion or non-use of raw material for export production. Duty on re-imported jewellery was sustained because proof of re-export after repair was not produced; the related redemption fine and penalty were directed for reconsideration in de-novo proceedings. Personal penalties on the director and employee were deleted because most demands had fallen away and the surviving demand was limited and technical in nature. Case-Laws Customs Thu, 09 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342230