https://www.taxtmi.com/caselaws?id=359704 Where an advance authorisation has been redeemed by the licensing authority after fulfilment of the export obligation, customs authorities cannot sustain duty demand, redemption fine or penalty on a contrary view that the imported goods were not used in export manufacture. The text explains that loss of part of the imported cocoa paste in transit was intimated, the shortfall was made good from local procurement, and no rebate or drawback was claimed on those local goods. It further notes that the exemption condition against transfer or sale was not breached because the goods were neither transferred nor sold, but lost in transit. The operative principle is that exemption cannot be denied absent a proved violation of the notification itself. en-us Fri, 16 Mar 2018 00:00:00 +0530 Tue, 13 Nov 2018 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359704 Where an advance authorisation has been redeemed by the licensing authority after fulfilment of the export obligation, customs authorities cannot sustain duty demand, redemption fine or penalty on a contrary view that the imported goods were not used in export manufacture. The text explains that loss of part of the imported cocoa paste in transit was intimated, the shortfall was made good from local procurement, and no rebate or drawback was claimed on those local goods. It further notes that the exemption condition against transfer or sale was not breached because the goods were neither transferred nor sold, but lost in transit. The operative principle is that exemption cannot be denied absent a proved violation of the notification itself. Case-Laws Customs Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359704