https://www.taxtmi.com/caselaws?id=405388 Duty foregone under an advance authorisation scheme was held unsustainable once the importer produced the redemption letter evidencing fulfilment of the export obligation. Goods had been cleared without duty under Customs Notification No. 96/2009-Cus, and the relevant documents were submitted to the licensing authority. After the redemption certificate was issued, the legal basis for recovering customs duty ceased to exist, and delay in issuing that letter could not be used to penalise the importer. The duty demand was therefore set aside with consequential relief. en-us Fri, 12 Mar 2021 00:00:00 +0530 Mon, 10 Jan 2022 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405388 Duty foregone under an advance authorisation scheme was held unsustainable once the importer produced the redemption letter evidencing fulfilment of the export obligation. Goods had been cleared without duty under Customs Notification No. 96/2009-Cus, and the relevant documents were submitted to the licensing authority. After the redemption certificate was issued, the legal basis for recovering customs duty ceased to exist, and delay in issuing that letter could not be used to penalise the importer. The duty demand was therefore set aside with consequential relief. Case-Laws Customs Fri, 12 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405388