https://www.taxtmi.com/caselaws?id=785705 Goods cleared for export and returned damaged before export were treated as not finally removed from the factory for duty purposes, because in such export cases the place of removal was the port of export. Where the goods were re-warehoused after departmental verification and the export procedure was complied with, duty on the full value was not sustainable. For an earlier damaged consignment, destruction under departmental supervision had already occurred and duty on scrap value had been accepted, so reopening the matter through the extended period of limitation was unjustified. The demand and the confirming order were set aside, with consequential relief to the assessee. en-us Wed, 28 Jan 2026 00:00:00 +0530 Fri, 30 Jan 2026 09:22:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785705 Goods cleared for export and returned damaged before export were treated as not finally removed from the factory for duty purposes, because in such export cases the place of removal was the port of export. Where the goods were re-warehoused after departmental verification and the export procedure was complied with, duty on the full value was not sustainable. For an earlier damaged consignment, destruction under departmental supervision had already occurred and duty on scrap value had been accepted, so reopening the matter through the extended period of limitation was unjustified. The demand and the confirming order were set aside, with consequential relief to the assessee. Case-Laws Central Excise Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785705