https://www.taxtmi.com/caselaws?id=766687 Imported goods brought in for export obligation under a concessional-duty scheme were later found contaminated and unfit for export. The importer informed the authorities, sought permission to destroy the goods under supervision, and had used them for the intended job work, showing no diversion, sale, or misuse. In these circumstances, failure to complete export arose from impossibility caused by the condition of the goods rather than breach of the notification conditions. Duty demand was therefore not sustainable, and the exemption conditions could not be enforced to levy duty merely because the export obligation remained unfulfilled. en-us Fri, 28 Feb 2025 00:00:00 +0530 Mon, 03 Mar 2025 08:22:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766687 Imported goods brought in for export obligation under a concessional-duty scheme were later found contaminated and unfit for export. The importer informed the authorities, sought permission to destroy the goods under supervision, and had used them for the intended job work, showing no diversion, sale, or misuse. In these circumstances, failure to complete export arose from impossibility caused by the condition of the goods rather than breach of the notification conditions. Duty demand was therefore not sustainable, and the exemption conditions could not be enforced to levy duty merely because the export obligation remained unfulfilled. Case-Laws Customs Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766687