https://www.taxtmi.com/caselaws?id=360915 Customs duty cannot be demanded on duty-free imported inputs under a valid advance licence merely because actual consumption was lower than the Standard Input Output Norms, where no specific condition of the exemption notification was breached. The imported goods were covered by the notified scheme, and both the earlier High Court ruling in the assessee's own case and a later appellate order had accepted that lower consumption by itself does not justify denial of exemption. On the same factual and legal position, the duty demand was held unsustainable. en-us Fri, 11 May 2018 00:00:00 +0530 Fri, 25 May 2018 07:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360915 Customs duty cannot be demanded on duty-free imported inputs under a valid advance licence merely because actual consumption was lower than the Standard Input Output Norms, where no specific condition of the exemption notification was breached. The imported goods were covered by the notified scheme, and both the earlier High Court ruling in the assessee's own case and a later appellate order had accepted that lower consumption by itself does not justify denial of exemption. On the same factual and legal position, the duty demand was held unsustainable. Case-Laws Customs Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360915