https://www.taxtmi.com/caselaws?id=50566 Duty-free goods imported for bona fide job work under Notification No. 32/97 were held not liable to duty where the export order was cancelled by the foreign supplier, the goods were not diverted, and ownership remained with the supplier. The Tribunal treated the failure to complete the job as bona fide and found no legal basis to treat the imported goods as dutiable. Re-export was also allowed without insisting on duty, because requiring payment would defeat the job-work facility and serve no regulatory purpose when the goods were to be returned to the supplier. en-us Fri, 20 Apr 2001 00:00:00 +0530 Mon, 23 Aug 2010 14:08:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50566 Duty-free goods imported for bona fide job work under Notification No. 32/97 were held not liable to duty where the export order was cancelled by the foreign supplier, the goods were not diverted, and ownership remained with the supplier. The Tribunal treated the failure to complete the job as bona fide and found no legal basis to treat the imported goods as dutiable. Re-export was also allowed without insisting on duty, because requiring payment would defeat the job-work facility and serve no regulatory purpose when the goods were to be returned to the supplier. Case-Laws Customs Fri, 20 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50566