https://www.taxtmi.com/caselaws?id=440044 Duty-free chemicals imported under Notification No. 52/2003-Cus could be sent to job workers for processing when the goods were supplied with permission, properly accounted for, and the processed fabrics were returned without any allegation of diversion. The notification was read to permit processing outside the unit within the scope of authorised job work, and earlier decisions had construed "job work" liberally for this purpose. On those facts, the use of some materials manufactured by the job workers did not take the activity outside the notification, so customs duty, interest and penalty were held unsustainable. en-us Fri, 02 Jun 2023 00:00:00 +0530 Fri, 07 Jul 2023 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440044 Duty-free chemicals imported under Notification No. 52/2003-Cus could be sent to job workers for processing when the goods were supplied with permission, properly accounted for, and the processed fabrics were returned without any allegation of diversion. The notification was read to permit processing outside the unit within the scope of authorised job work, and earlier decisions had construed "job work" liberally for this purpose. On those facts, the use of some materials manufactured by the job workers did not take the activity outside the notification, so customs duty, interest and penalty were held unsustainable. Case-Laws Customs Fri, 02 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440044