https://www.taxtmi.com/caselaws?id=356701 Exports made through third-party premises were initially objected to as contrary to the Exim Policy, but the Ministry of Commerce and Industry later regularised the procedure and condoned the violation. Once the competent authority ratified the exports, the show-cause proceedings had no surviving foundation, and the customs duty demand based solely on the alleged procedural infraction could not be sustained. The appellate forum found no material to disturb that conclusion, and the order dropping the proceedings was upheld. en-us Thu, 01 Feb 2018 00:00:00 +0530 Sat, 10 Mar 2018 06:55:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356701 Exports made through third-party premises were initially objected to as contrary to the Exim Policy, but the Ministry of Commerce and Industry later regularised the procedure and condoned the violation. Once the competent authority ratified the exports, the show-cause proceedings had no surviving foundation, and the customs duty demand based solely on the alleged procedural infraction could not be sustained. The appellate forum found no material to disturb that conclusion, and the order dropping the proceedings was upheld. Case-Laws Central Excise Thu, 01 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356701