https://www.taxtmi.com/caselaws?id=403035 The court ruled in favor of the importer, dismissing the revenue's contentions and allowing the appeal. It emphasized the fulfillment of export obligations by the importer and the permissibility of writing off duty-free materials within legal provisions. The court highlighted the importance of proving exemption applicability on the assessee and rejected the revenue's arguments regarding violation of Customs Notification clauses. Ultimately, the judgment favored the importer, emphasizing compliance with Customs laws and dismissing the duty demands and confiscation imposed by the revenue. en-us Wed, 06 Jan 2021 00:00:00 +0530 Fri, 28 May 2021 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403035 The court ruled in favor of the importer, dismissing the revenue's contentions and allowing the appeal. It emphasized the fulfillment of export obligations by the importer and the permissibility of writing off duty-free materials within legal provisions. The court highlighted the importance of proving exemption applicability on the assessee and rejected the revenue's arguments regarding violation of Customs Notification clauses. Ultimately, the judgment favored the importer, emphasizing compliance with Customs laws and dismissing the duty demands and confiscation imposed by the revenue. Case-Laws Customs Wed, 06 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403035