https://www.taxtmi.com/caselaws?id=41155 Duty could not be demanded merely because export was made through an alternative land route instead of the originally intended sea route, where the exporters had informed the excise authorities and the goods were actually exported. The order treated export formalities as means to achieve actual export, and held that once the Assistant Collector was satisfied about the export itself, the deviation in route could be regularised in substance rather than visited with duty. The duty demand was therefore not sustained. en-us Wed, 20 Jun 1979 00:00:00 +0530 Fri, 21 May 2010 13:17:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41155 Duty could not be demanded merely because export was made through an alternative land route instead of the originally intended sea route, where the exporters had informed the excise authorities and the goods were actually exported. The order treated export formalities as means to achieve actual export, and held that once the Assistant Collector was satisfied about the export itself, the deviation in route could be regularised in substance rather than visited with duty. The duty demand was therefore not sustained. Case-Laws Central Excise Wed, 20 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41155