https://www.taxtmi.com/caselaws?id=390070 Paragraph 4.28(v) of the Handbook of Procedure applies only to regularisation of bona fide default in export obligation and to duty on unutilized imported material where imported inputs exceed consumption. It cannot be extended to advance authorisation imports where the export obligation has been fulfilled and the inputs were fully consumed in manufacture of goods cleared in the domestic tariff area. The Foreign Trade Policy permits disposal of products made from duty-free inputs after completion of the export obligation, and no breach of the exemption notification was shown. On that basis, the customs duty demand was held unsustainable. en-us Fri, 20 Dec 2019 00:00:00 +0530 Mon, 23 Nov 2020 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390070 Paragraph 4.28(v) of the Handbook of Procedure applies only to regularisation of bona fide default in export obligation and to duty on unutilized imported material where imported inputs exceed consumption. It cannot be extended to advance authorisation imports where the export obligation has been fulfilled and the inputs were fully consumed in manufacture of goods cleared in the domestic tariff area. The Foreign Trade Policy permits disposal of products made from duty-free inputs after completion of the export obligation, and no breach of the exemption notification was shown. On that basis, the customs duty demand was held unsustainable. Case-Laws Customs Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390070