https://www.taxtmi.com/caselaws?id=752420 Where the Development Commissioner retrospectively extended the time to fulfil the export obligation, the basis for immediate recovery of customs duty and central excise duty for alleged short-fulfilment within the original period ceased to survive. The retrospective extension meant the adjudication confirming duty demand was premature and could not stand on a non-fulfilment theory tied only to the earlier deadline. As the duty demand was unsustainable, the consequential confiscation, redemption fine and penalty also fell. The impugned order was set aside, granting the appellant complete relief from the fiscal and penal liabilities. en-us Thu, 21 Mar 2024 00:00:00 +0530 Fri, 10 May 2024 08:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752420 Where the Development Commissioner retrospectively extended the time to fulfil the export obligation, the basis for immediate recovery of customs duty and central excise duty for alleged short-fulfilment within the original period ceased to survive. The retrospective extension meant the adjudication confirming duty demand was premature and could not stand on a non-fulfilment theory tied only to the earlier deadline. As the duty demand was unsustainable, the consequential confiscation, redemption fine and penalty also fell. The impugned order was set aside, granting the appellant complete relief from the fiscal and penal liabilities. Case-Laws Customs Thu, 21 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752420