https://www.taxtmi.com/caselaws?id=783070 Dispatch of imported goods obtained under a Target Plus duty credit scrip to a job worker for manufacture of final products did not amount to a prohibited transfer or sale under Condition 3 of Notification No. 73/2006-Cus, because the goods remained with the importer and were used through job-work for producing the resultant goods. As no violation of the exemption condition was established, denial of notification benefit was unsustainable, and the related duty demand, interest, confiscation, redemption fine and penalty could not survive. en-us Mon, 08 Dec 2025 00:00:00 +0530 Mon, 08 Dec 2025 14:16:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783070 Dispatch of imported goods obtained under a Target Plus duty credit scrip to a job worker for manufacture of final products did not amount to a prohibited transfer or sale under Condition 3 of Notification No. 73/2006-Cus, because the goods remained with the importer and were used through job-work for producing the resultant goods. As no violation of the exemption condition was established, denial of notification benefit was unsustainable, and the related duty demand, interest, confiscation, redemption fine and penalty could not survive. Case-Laws Customs Mon, 08 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783070