https://www.taxtmi.com/caselaws?id=345475 Under the advance licence scheme, differential customs duty was confined to the unfulfilled export obligation because Customs-verified DEEC entries and the earlier remand direction required proportional computation, and the absence of an EODC could not justify demand on the full import. Interest and penalty were also unsustainable because they had already been disallowed in the assessee's own case by the Supreme Court, leaving no surviving basis for those levies. The impugned order was set aside and the matter was remitted only for verification of the duty calculation. en-us Wed, 14 Jun 2017 00:00:00 +0530 Tue, 06 Feb 2018 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345475 Under the advance licence scheme, differential customs duty was confined to the unfulfilled export obligation because Customs-verified DEEC entries and the earlier remand direction required proportional computation, and the absence of an EODC could not justify demand on the full import. Interest and penalty were also unsustainable because they had already been disallowed in the assessee's own case by the Supreme Court, leaving no surviving basis for those levies. The impugned order was set aside and the matter was remitted only for verification of the duty calculation. Case-Laws Customs Wed, 14 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345475