https://www.taxtmi.com/caselaws?id=51917 The appeal challenged an order affirming duty demand and penalty against the appellants for clearing goods without payment of duty. The duty demand was confirmed due to the lack of a Block Transfer Certificate, but as the merchant-exporter had executed the B-1 Bond before export, liability rested with them, not the manufacturer. As no breach by the exporter was proven, the appellants were not liable. The impugned order was set aside, and the appeal was allowed in favor of the appellants with any permissible consequential relief. en-us Tue, 10 Jun 2003 00:00:00 +0530 Wed, 29 Sep 2010 12:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51917 The appeal challenged an order affirming duty demand and penalty against the appellants for clearing goods without payment of duty. The duty demand was confirmed due to the lack of a Block Transfer Certificate, but as the merchant-exporter had executed the B-1 Bond before export, liability rested with them, not the manufacturer. As no breach by the exporter was proven, the appellants were not liable. The impugned order was set aside, and the appeal was allowed in favor of the appellants with any permissible consequential relief. Case-Laws Central Excise Tue, 10 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51917