https://www.taxtmi.com/caselaws?id=773170 Under an export promotion exemption scheme, imported inputs and packing materials that were admittedly destroyed in the factory before home clearance could not be treated as dutiable goods, because the framework contemplated non-levy or remission where destruction occurred before clearance and the input-output norm could not be used mechanically to infer clandestine removal. Recovery also could not be shifted to bond enforcement without a validly sustained demand under the Customs Act and a proper jurisdictional basis; in the absence of such foundation, invoking the bond as an independent recovery route was beyond authority. The result was that the demand and recovery approach described in the order were unsustainable. en-us Thu, 05 Jun 2025 00:00:00 +0530 Thu, 19 Jun 2025 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773170 Under an export promotion exemption scheme, imported inputs and packing materials that were admittedly destroyed in the factory before home clearance could not be treated as dutiable goods, because the framework contemplated non-levy or remission where destruction occurred before clearance and the input-output norm could not be used mechanically to infer clandestine removal. Recovery also could not be shifted to bond enforcement without a validly sustained demand under the Customs Act and a proper jurisdictional basis; in the absence of such foundation, invoking the bond as an independent recovery route was beyond authority. The result was that the demand and recovery approach described in the order were unsustainable. Case-Laws Customs Thu, 05 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773170