https://www.taxtmi.com/caselaws?id=792187 Export obligation discharged through an unrevoked EODC and release of the customs bond defeats a later demand for alleged breach of exemption conditions, because the basis for recovery ceases once the licensing authority has verified compliance. The commentary also notes that contemporaneous excise proceedings treating the goods as received by the buyer unit, reliance on witness statements without cross-examination, and an inconclusive partial vehicle enquiry could not support a demand across all consignments. In the absence of fraud, suppression, or intent to evade duty, the extended limitation period was not available, and the related penal recommendation, confiscation, and redemption fine likewise could not be sustained. en-us Fri, 22 May 2026 00:00:00 +0530 Sat, 23 May 2026 11:48:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792187 Export obligation discharged through an unrevoked EODC and release of the customs bond defeats a later demand for alleged breach of exemption conditions, because the basis for recovery ceases once the licensing authority has verified compliance. The commentary also notes that contemporaneous excise proceedings treating the goods as received by the buyer unit, reliance on witness statements without cross-examination, and an inconclusive partial vehicle enquiry could not support a demand across all consignments. In the absence of fraud, suppression, or intent to evade duty, the extended limitation period was not available, and the related penal recommendation, confiscation, and redemption fine likewise could not be sustained. Case-Laws Customs Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792187