https://www.taxtmi.com/caselaws?id=390067 Duty demand on alleged shortages, shrinkages and non-accountal of raw material was rejected because the record did not show clandestine removal or domestic clearance, and the calculations were not supported by proof. Alleged import and clearance of fabrics in the domestic tariff area was also found unsustainable where the goods had been declared, examined and warehoused under customs supervision. Excess wastage could not be denied retrospectively because a later policy correction applied only prospectively. Duty on wastage not returned by job workers likewise failed for want of proof that the waste was cleared in the domestic market or that a valid duty liability arose on the facts. en-us Fri, 20 Dec 2019 00:00:00 +0530 Mon, 23 Dec 2019 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390067 Duty demand on alleged shortages, shrinkages and non-accountal of raw material was rejected because the record did not show clandestine removal or domestic clearance, and the calculations were not supported by proof. Alleged import and clearance of fabrics in the domestic tariff area was also found unsustainable where the goods had been declared, examined and warehoused under customs supervision. Excess wastage could not be denied retrospectively because a later policy correction applied only prospectively. Duty on wastage not returned by job workers likewise failed for want of proof that the waste was cleared in the domestic market or that a valid duty liability arose on the facts. Case-Laws Customs Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390067