https://www.taxtmi.com/caselaws?id=377429 Imported duty-free inputs cleared under advance authorisations could not be subjected to customs duty merely because actual consumption in export goods was said to fall below SION norms once the export obligation was fulfilled. The scheme did not allow reopening of input consumption on a later re-computation, and alleged DTA clearances of off-grade goods and waste did not establish diversion of duty-free inputs. The demand was therefore unsustainable on merits. The extended limitation period was also unavailable because the utilisation of imported materials and manufacture of finished goods were reflected in the books and monthly returns, with no suppression or clandestine diversion shown. Consequential relief followed and the revenue appeals failed. en-us Mon, 25 Mar 2019 00:00:00 +0530 Fri, 29 Mar 2019 08:38:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377429 Imported duty-free inputs cleared under advance authorisations could not be subjected to customs duty merely because actual consumption in export goods was said to fall below SION norms once the export obligation was fulfilled. The scheme did not allow reopening of input consumption on a later re-computation, and alleged DTA clearances of off-grade goods and waste did not establish diversion of duty-free inputs. The demand was therefore unsustainable on merits. The extended limitation period was also unavailable because the utilisation of imported materials and manufacture of finished goods were reflected in the books and monthly returns, with no suppression or clandestine diversion shown. Consequential relief followed and the revenue appeals failed. Case-Laws Customs Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377429