https://www.taxtmi.com/caselaws?id=47857 Customs duty cannot be levied on wastage arising from imported raw material processed outside the export zone with permission when the governing exemption notification excludes duty on the waste component and the export obligation has been fulfilled. A bank guarantee condition prohibiting wastage cannot itself create customs liability or override the absence of statutory authority for the demand. Where the wastage is claimed to fall within permissible norms and is brought back into the zone, the levy is unsustainable and the demand is liable to be quashed. en-us Thu, 03 Feb 2005 00:00:00 +0530 Sat, 31 Jul 2010 12:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47857 Customs duty cannot be levied on wastage arising from imported raw material processed outside the export zone with permission when the governing exemption notification excludes duty on the waste component and the export obligation has been fulfilled. A bank guarantee condition prohibiting wastage cannot itself create customs liability or override the absence of statutory authority for the demand. Where the wastage is claimed to fall within permissible norms and is brought back into the zone, the levy is unsustainable and the demand is liable to be quashed. Case-Laws Customs Thu, 03 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47857