https://www.taxtmi.com/caselaws?id=45430 Customs duty on surplus goods cleared from a Free Trade Zone to the domestic tariff area was governed by the exemption notification's conditions. The notification granted duty relief for goods imported for export production, but required payment of an amount equal to the duty leviable on goods not proved to have been used for that purpose. The charge on the surplus soda ash was therefore fixed by the duty that would have applied under the notification, rather than by the rate prevailing on the date of domestic clearance. The importer's contention was rejected, and the Revenue's position was upheld. en-us Thu, 07 Oct 1999 00:00:00 +0530 Sat, 10 Jul 2010 14:02:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45430 Customs duty on surplus goods cleared from a Free Trade Zone to the domestic tariff area was governed by the exemption notification's conditions. The notification granted duty relief for goods imported for export production, but required payment of an amount equal to the duty leviable on goods not proved to have been used for that purpose. The charge on the surplus soda ash was therefore fixed by the duty that would have applied under the notification, rather than by the rate prevailing on the date of domestic clearance. The importer's contention was rejected, and the Revenue's position was upheld. Case-Laws Customs Thu, 07 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45430