https://www.taxtmi.com/caselaws?id=45042 Retention of an encashed bond amount was unlawful where the competent authorities had found no misutilisation of imported goods and treated the export shortfall as technical and excusable. The importer had taken goods under a duty exemption obligation linked to export performance, and nearly the entire export obligation was later fulfilled. On those findings, continued retention of the bond amount had no justification, and refund with interest was directed. en-us Mon, 27 Jul 1998 00:00:00 +0530 Thu, 08 Jul 2010 10:36:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45042 Retention of an encashed bond amount was unlawful where the competent authorities had found no misutilisation of imported goods and treated the export shortfall as technical and excusable. The importer had taken goods under a duty exemption obligation linked to export performance, and nearly the entire export obligation was later fulfilled. On those findings, continued retention of the bond amount had no justification, and refund with interest was directed. Case-Laws Customs Mon, 27 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45042