https://www.taxtmi.com/caselaws?id=382111 A conditional exemption requiring export of duty-free goods within the prescribed or duly extended period was breached when the final request for further extension was rejected and that rejection was never challenged, so the duty demand and interest followed as a consequence of the final order. Penalty for non-export, however, was set aside because the failure to export arose from bona fide circumstances beyond the assessee's control, including project disruption and staff withdrawal, rather than deliberate non-compliance. The decision distinguishes automatic fiscal liability under a violated exemption condition from penal liability, which requires more than a technical breach where genuine impediments prevented performance. en-us Thu, 23 May 2019 00:00:00 +0530 Wed, 26 Jun 2019 07:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382111 A conditional exemption requiring export of duty-free goods within the prescribed or duly extended period was breached when the final request for further extension was rejected and that rejection was never challenged, so the duty demand and interest followed as a consequence of the final order. Penalty for non-export, however, was set aside because the failure to export arose from bona fide circumstances beyond the assessee's control, including project disruption and staff withdrawal, rather than deliberate non-compliance. The decision distinguishes automatic fiscal liability under a violated exemption condition from penal liability, which requires more than a technical breach where genuine impediments prevented performance. Case-Laws Central Excise Thu, 23 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382111