https://www.taxtmi.com/caselaws?id=50929 Benefit under Notification No. 13/81-Cus. depended on fulfilment of the export obligation within the stipulated period or any extended period granted by the competent authority. Where the authority had extended the time for commencement of production and completion of exports up to 30-9-2001, duty liability under the notification could arise only on failure at the end of that extended period. A show cause notice issued in December 1998, before expiry of the extended time, was premature. The demand, confiscation and penalties were therefore unsustainable and the assessee succeeded. en-us Wed, 31 Oct 2001 00:00:00 +0530 Mon, 20 Sep 2010 16:14:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50929 Benefit under Notification No. 13/81-Cus. depended on fulfilment of the export obligation within the stipulated period or any extended period granted by the competent authority. Where the authority had extended the time for commencement of production and completion of exports up to 30-9-2001, duty liability under the notification could arise only on failure at the end of that extended period. A show cause notice issued in December 1998, before expiry of the extended time, was premature. The demand, confiscation and penalties were therefore unsustainable and the assessee succeeded. Case-Laws Customs Wed, 31 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50929