https://www.taxtmi.com/caselaws?id=443244 The Tribunal ruled in favor of the appellant, setting aside the demand of duty, interest, and penalty imposed for exporting goods on FOC basis without receiving sale proceeds. The Tribunal found that the export was in compliance with Rule 19, as the goods were sent as trade samples with no commercial value and without a stipulated period for receipt of export proceeds. The Tribunal criticized the reliance on an RBI circular not mentioned in the show cause notice and held that duty cannot be imposed in such circumstances. en-us Mon, 18 Sep 2023 00:00:00 +0530 Wed, 20 Sep 2023 08:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443244 The Tribunal ruled in favor of the appellant, setting aside the demand of duty, interest, and penalty imposed for exporting goods on FOC basis without receiving sale proceeds. The Tribunal found that the export was in compliance with Rule 19, as the goods were sent as trade samples with no commercial value and without a stipulated period for receipt of export proceeds. The Tribunal criticized the reliance on an RBI circular not mentioned in the show cause notice and held that duty cannot be imposed in such circumstances. Case-Laws Central Excise Mon, 18 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443244