https://www.taxtmi.com/caselaws?id=370425 Exemption conditions for export-oriented imports and excisable goods were applied differently on the facts found. For Central Excise, the record showed CT-3 certificates and no established finding that the goods were not used for export, so denial of exemption under Notification No. 1/95-CE and Notification No. 22/2003-CE was unsustainable and the corresponding demand, interest and penalty were set aside. For Customs, the imported goods were found to have been used not only for export but also for commercial purposes, breaching the condition under Notification No. 153/93-Cus that use be only for software export, so the Customs demand, interest and equal penalty were sustained. The separate personal penalty on the director was removed. en-us Thu, 15 Nov 2018 00:00:00 +0530 Fri, 06 Mar 2020 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370425 Exemption conditions for export-oriented imports and excisable goods were applied differently on the facts found. For Central Excise, the record showed CT-3 certificates and no established finding that the goods were not used for export, so denial of exemption under Notification No. 1/95-CE and Notification No. 22/2003-CE was unsustainable and the corresponding demand, interest and penalty were set aside. For Customs, the imported goods were found to have been used not only for export but also for commercial purposes, breaching the condition under Notification No. 153/93-Cus that use be only for software export, so the Customs demand, interest and equal penalty were sustained. The separate personal penalty on the director was removed. Case-Laws Customs Thu, 15 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370425