https://www.taxtmi.com/caselaws?id=760542 Advance Authorisation exemption depends on substantive compliance with the pre-import condition, particularly whether imported inputs were used to manufacture exported goods, rather than a mechanical comparison of import and export dates. Where imports preceded exports, or export obligations were otherwise fulfilled and IGST was paid following re-assessment where applicable, exemption denial was not sustained. Confiscation and redemption fine do not survive when the goods are unavailable for confiscation. Interest and penalties likewise fail where the factual basis for breach of the exemption condition is not established. en-us Tue, 22 Oct 2024 00:00:00 +0530 Wed, 23 Oct 2024 08:19:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760542 Advance Authorisation exemption depends on substantive compliance with the pre-import condition, particularly whether imported inputs were used to manufacture exported goods, rather than a mechanical comparison of import and export dates. Where imports preceded exports, or export obligations were otherwise fulfilled and IGST was paid following re-assessment where applicable, exemption denial was not sustained. Confiscation and redemption fine do not survive when the goods are unavailable for confiscation. Interest and penalties likewise fail where the factual basis for breach of the exemption condition is not established. Case-Laws Customs Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760542