https://www.taxtmi.com/caselaws?id=347320 Notification No. 32/97-Cus. was treated as a beneficial exemption for duty-free import of goods used for jobbing in execution of export orders, provided its own conditions on utilisation, export obligation and value addition were met. The denial of customs duty exemption could not be justified merely on an allegation that DEPB benefit had also been taken on the exported products, especially when no demand was raised on the DEPB credit issue and the dispute was confined to entitlement under the notification. The importer was therefore held entitled to the exemption, and the customs duty denial was unsustainable. en-us Tue, 25 Jul 2017 00:00:00 +0530 Sat, 02 Sep 2017 11:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347320 Notification No. 32/97-Cus. was treated as a beneficial exemption for duty-free import of goods used for jobbing in execution of export orders, provided its own conditions on utilisation, export obligation and value addition were met. The denial of customs duty exemption could not be justified merely on an allegation that DEPB benefit had also been taken on the exported products, especially when no demand was raised on the DEPB credit issue and the dispute was confined to entitlement under the notification. The importer was therefore held entitled to the exemption, and the customs duty denial was unsustainable. Case-Laws Central Excise Tue, 25 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347320