https://www.taxtmi.com/caselaws?id=50792 For a 100% export-oriented unit, customs authorities could issue a show cause notice on alleged breach of export conditions, but confirmation of duty, penalty and confiscation was premature until the Development Commissioner reached a definite conclusion on non-fulfilment of export obligations and the debonding process was completed. Where the de-bonding request remained pending and no definitive finding of export obligation default had been made, duty demand and consequential penal action were not legally sustainable. The article therefore states that such confirmation should await the statutory and administrative determination before enforcement measures are finalised. en-us Wed, 19 Sep 2001 00:00:00 +0530 Wed, 08 Sep 2010 16:02:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50792 For a 100% export-oriented unit, customs authorities could issue a show cause notice on alleged breach of export conditions, but confirmation of duty, penalty and confiscation was premature until the Development Commissioner reached a definite conclusion on non-fulfilment of export obligations and the debonding process was completed. Where the de-bonding request remained pending and no definitive finding of export obligation default had been made, duty demand and consequential penal action were not legally sustainable. The article therefore states that such confirmation should await the statutory and administrative determination before enforcement measures are finalised. Case-Laws Central Excise Wed, 19 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50792