https://www.taxtmi.com/caselaws?id=344299 Conditional customs exemption under Notification No. 53/97-Cus. was denied where the importer failed to produce re-warehousing certificates and the record showed diversion of the duty-free raw materials; the customs duty demand with interest was therefore sustained. On the central excise side, the finished goods had been cleared without payment of duty, but the order recorded that the duty amount had already been paid and no basis was shown to disturb that finding; the excise demand was consequently left undisturbed. The order confirming both duty demands was upheld and the appeal failed in entirety. en-us Fri, 19 May 2017 00:00:00 +0530 Wed, 14 Jun 2017 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344299 Conditional customs exemption under Notification No. 53/97-Cus. was denied where the importer failed to produce re-warehousing certificates and the record showed diversion of the duty-free raw materials; the customs duty demand with interest was therefore sustained. On the central excise side, the finished goods had been cleared without payment of duty, but the order recorded that the duty amount had already been paid and no basis was shown to disturb that finding; the excise demand was consequently left undisturbed. The order confirming both duty demands was upheld and the appeal failed in entirety. Case-Laws Customs Fri, 19 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344299