https://www.taxtmi.com/caselaws?id=355166 Imported fabric cleared under Notification No. 106/95-Cus was subject to re-export of the final product, and the dispute concerned whether the exported goods were in fact manufactured from that fabric. The original testing was based on estimation, the sample was not available for retesting, and no independent corroborative evidence was produced to support misuse of the exemption notification. On that record, the earlier test result could not be reliably validated and the adjudication lacked evidentiary support. The demand, interest and penalty were therefore held not sustainable, and the impugned order was set aside in favour of the assessee. en-us Wed, 13 Dec 2017 00:00:00 +0530 Tue, 13 Nov 2018 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355166 Imported fabric cleared under Notification No. 106/95-Cus was subject to re-export of the final product, and the dispute concerned whether the exported goods were in fact manufactured from that fabric. The original testing was based on estimation, the sample was not available for retesting, and no independent corroborative evidence was produced to support misuse of the exemption notification. On that record, the earlier test result could not be reliably validated and the adjudication lacked evidentiary support. The demand, interest and penalty were therefore held not sustainable, and the impugned order was set aside in favour of the assessee. Case-Laws Customs Wed, 13 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355166