https://www.taxtmi.com/caselaws?id=50792 For a 100% export-oriented unit, customs authorities may issue a show cause notice when export conditions are breached, but duty can be confirmed only after the Development Commissioner reaches a definite conclusion on non-fulfilment of export obligations. Where the unit's debonding request remains pending and no such conclusion or action exists, confirmation of duty demand, penalty and confiscation is premature and legally unsustainable. The demand, penalty and confiscation were therefore set aside. 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 may issue a show cause notice when export conditions are breached, but duty can be confirmed only after the Development Commissioner reaches a definite conclusion on non-fulfilment of export obligations. Where the unit's debonding request remains pending and no such conclusion or action exists, confirmation of duty demand, penalty and confiscation is premature and legally unsustainable. The demand, penalty and confiscation were therefore set aside. Case-Laws Central Excise Wed, 19 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50792