https://www.taxtmi.com/caselaws?id=394480 Imported goods covered by a conditional exemption for job work and re-export were returned in the same condition before any show-cause notice was issued, after the underlying contract was cancelled. On those facts, the duty demand and interest were held unsustainable because the goods were no longer in India when notice was issued and the department had not specifically established irregular importation. The impugned adjudication confirming the demand was set aside in favour of the assessee. en-us Mon, 16 Dec 2019 00:00:00 +0530 Tue, 10 Nov 2020 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394480 Imported goods covered by a conditional exemption for job work and re-export were returned in the same condition before any show-cause notice was issued, after the underlying contract was cancelled. On those facts, the duty demand and interest were held unsustainable because the goods were no longer in India when notice was issued and the department had not specifically established irregular importation. The impugned adjudication confirming the demand was set aside in favour of the assessee. Case-Laws Customs Mon, 16 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394480