https://www.taxtmi.com/caselaws?id=374349 The court ruled in favor of the appellant, a 100% Export Oriented Undertaking, in a case concerning the exemption of raw materials, including wastage, under Notification No.13/81-Custom. The court held that duty demands on excess wastage of imported fabrics were not justified as long as export obligations were met, and no diversion or clandestine removal of goods occurred. The Appellate Tribunal's order confirming duty demand with penalty on wastage was set aside, and the appeal was allowed, quashing the duty demand and penalty. en-us Fri, 21 Dec 2018 00:00:00 +0530 Sat, 06 Apr 2019 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374349 The court ruled in favor of the appellant, a 100% Export Oriented Undertaking, in a case concerning the exemption of raw materials, including wastage, under Notification No.13/81-Custom. The court held that duty demands on excess wastage of imported fabrics were not justified as long as export obligations were met, and no diversion or clandestine removal of goods occurred. The Appellate Tribunal's order confirming duty demand with penalty on wastage was set aside, and the appeal was allowed, quashing the duty demand and penalty. Case-Laws Customs Fri, 21 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374349