https://www.taxtmi.com/caselaws?id=422618 Transfer of duty-free imported raw cashew nuts to the assessee's own processing units did not amount to a prohibited diversion, because the goods were not sold or transferred to any third party and the scheme permitted processing through job workers. The governing notification and Handbook of Procedures did not require endorsement of supporting manufacturers where central excise registration was not needed, and the authorisation holder remained responsible for the imported goods and export obligation. The export obligation discharge certificate further indicated compliance. As the alleged breach of advance authorisation and customs conditions was not established, confiscation, duty demand, and penalty were set aside. en-us Wed, 18 May 2022 00:00:00 +0530 Thu, 19 May 2022 08:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422618 Transfer of duty-free imported raw cashew nuts to the assessee's own processing units did not amount to a prohibited diversion, because the goods were not sold or transferred to any third party and the scheme permitted processing through job workers. The governing notification and Handbook of Procedures did not require endorsement of supporting manufacturers where central excise registration was not needed, and the authorisation holder remained responsible for the imported goods and export obligation. The export obligation discharge certificate further indicated compliance. As the alleged breach of advance authorisation and customs conditions was not established, confiscation, duty demand, and penalty were set aside. Case-Laws Customs Wed, 18 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422618