https://www.taxtmi.com/caselaws?id=781240 Excess vinegar consumption in gherkin manufacture cannot, by itself, justify customs and central excise duty, interest, or penalty where the applicable SION does not distinguish between gherkins in vinegar and gherkins in brine. The tribunal accepted that the relevant quantities were declared in ER-2 returns and found no evidence of diversion, clandestine removal, misuse of inputs, or any other factual basis to deny the duty-free benefit. On that footing, a demand resting only on an alleged breach of input-output norms for exported goods was held unsustainable, and the connected duty, interest, and penalty were set aside. en-us Wed, 12 Nov 2025 00:00:00 +0530 Thu, 13 Nov 2025 08:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781240 Excess vinegar consumption in gherkin manufacture cannot, by itself, justify customs and central excise duty, interest, or penalty where the applicable SION does not distinguish between gherkins in vinegar and gherkins in brine. The tribunal accepted that the relevant quantities were declared in ER-2 returns and found no evidence of diversion, clandestine removal, misuse of inputs, or any other factual basis to deny the duty-free benefit. On that footing, a demand resting only on an alleged breach of input-output norms for exported goods was held unsustainable, and the connected duty, interest, and penalty were set aside. Case-Laws Customs Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781240