https://www.taxtmi.com/caselaws?id=32784 The Tribunal held that unstitched fabrics cleared by the appellant did not qualify as readymade garments or made-ups for export obligations. Despite not meeting the Notification conditions, the duty demand and penalty were deemed unjustified due to lack of evidence of processing and export by the recipient unit. The appellant was relieved of duty and penalty, with the appeal allowed for consequential relief. en-us Wed, 03 Dec 2008 00:00:00 +0530 Tue, 31 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32784 The Tribunal held that unstitched fabrics cleared by the appellant did not qualify as readymade garments or made-ups for export obligations. Despite not meeting the Notification conditions, the duty demand and penalty were deemed unjustified due to lack of evidence of processing and export by the recipient unit. The appellant was relieved of duty and penalty, with the appeal allowed for consequential relief. Case-Laws Customs Wed, 03 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32784