https://www.taxtmi.com/caselaws?id=46881 The Tribunal misread the import entitlement scheme by treating a passbook licence as requiring export obligation to be fulfilled in both quantity and value solely from the policy appendices; the governing question was whether the duty-free brass scrap was actually used in manufacture of the exported goods. Appendix 14-C was concerned only with certification for sensitive items, not with altering the underlying import entitlement, and the earlier authorities had not fully examined the assessee's evidence on actual utilisation and non-domestic disposal. The demand for customs duty could not be sustained without that factual inquiry, and the matter was remitted for reconsideration. en-us Tue, 20 Jan 2004 00:00:00 +0530 Thu, 19 Jun 2014 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46881 The Tribunal misread the import entitlement scheme by treating a passbook licence as requiring export obligation to be fulfilled in both quantity and value solely from the policy appendices; the governing question was whether the duty-free brass scrap was actually used in manufacture of the exported goods. Appendix 14-C was concerned only with certification for sensitive items, not with altering the underlying import entitlement, and the earlier authorities had not fully examined the assessee's evidence on actual utilisation and non-domestic disposal. The demand for customs duty could not be sustained without that factual inquiry, and the matter was remitted for reconsideration. Case-Laws Customs Tue, 20 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46881