https://www.taxtmi.com/caselaws?id=364295 Where the competent authority extends the export obligation period, customs duty demand and penal consequences for alleged non-fulfilment of that obligation cannot be enforced before expiry of the extended term. The extension keeps the compliance period open, and liability cannot be fastened prematurely while the assessee remains within that period. The clause preserving action under other laws was treated as preserving proceedings for violations other than the very obligation for which extension had been granted, avoiding inconsistent action by different authorities. On that reasoning, premature enforcement was held impermissible and the assessee succeeded. en-us Fri, 18 May 2018 00:00:00 +0530 Thu, 26 Jul 2018 08:53:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364295 Where the competent authority extends the export obligation period, customs duty demand and penal consequences for alleged non-fulfilment of that obligation cannot be enforced before expiry of the extended term. The extension keeps the compliance period open, and liability cannot be fastened prematurely while the assessee remains within that period. The clause preserving action under other laws was treated as preserving proceedings for violations other than the very obligation for which extension had been granted, avoiding inconsistent action by different authorities. On that reasoning, premature enforcement was held impermissible and the assessee succeeded. Case-Laws Customs Fri, 18 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364295