https://www.taxtmi.com/caselaws?id=51222 Advance licence conditions under the DEEC scheme required adherence to the actual user stipulation, and paragraph 120 mandated endorsement of any supporting manufacturer or jobber where production was undertaken by another unit before export. The appellants admitted that part of the export goods was manufactured through other units without such endorsement, so the scheme was violated. On that basis, export of bought-out goods as if they were manufactured by the appellants rendered the goods liable to confiscation and penalty. The confiscation and penalty were upheld in principle, although the redemption fine and penalty were reduced. en-us Tue, 14 May 2002 00:00:00 +0530 Thu, 23 Sep 2010 14:34:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51222 Advance licence conditions under the DEEC scheme required adherence to the actual user stipulation, and paragraph 120 mandated endorsement of any supporting manufacturer or jobber where production was undertaken by another unit before export. The appellants admitted that part of the export goods was manufactured through other units without such endorsement, so the scheme was violated. On that basis, export of bought-out goods as if they were manufactured by the appellants rendered the goods liable to confiscation and penalty. The confiscation and penalty were upheld in principle, although the redemption fine and penalty were reduced. Case-Laws Customs Tue, 14 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51222