https://www.taxtmi.com/caselaws?id=35407 A specified-port condition under the DEEC scheme was held arbitrary, discriminatory and ultra vires the governing import-export statute, so enforcement action based solely on export through a non-notified port could not stand. The Tribunal applied its earlier ratio on similar scheme-based port restrictions and noted that no separate dispute existed over manufacture from imported inputs. On that basis, the duty demand, confiscation and penalty were unsustainable and were set aside in favour of the assessee. en-us Wed, 19 Nov 2008 00:00:00 +0530 Thu, 04 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35407 A specified-port condition under the DEEC scheme was held arbitrary, discriminatory and ultra vires the governing import-export statute, so enforcement action based solely on export through a non-notified port could not stand. The Tribunal applied its earlier ratio on similar scheme-based port restrictions and noted that no separate dispute existed over manufacture from imported inputs. On that basis, the duty demand, confiscation and penalty were unsustainable and were set aside in favour of the assessee. Case-Laws Customs Wed, 19 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35407