https://www.taxtmi.com/caselaws?id=469221 Excess consumption of vinegar beyond Standard Input Output Norms does not by itself justify duty, interest, confiscatory fine, or penalty where the inputs were used to manufacture exported goods. The relevant inquiry is whether the alleged excess inputs were diverted or not used in export production. Where no evidence establishes clandestine removal, domestic sale, diversion, non-use, or the concentration of vinegar actually consumed, a demand founded solely on consumption exceeding the prescribed norm lacks evidentiary support. Duty and related penal consequences are therefore unsustainable in those circumstances. en-us Tue, 02 Sep 2025 00:00:00 +0530 Wed, 10 Jun 2026 20:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469221 Excess consumption of vinegar beyond Standard Input Output Norms does not by itself justify duty, interest, confiscatory fine, or penalty where the inputs were used to manufacture exported goods. The relevant inquiry is whether the alleged excess inputs were diverted or not used in export production. Where no evidence establishes clandestine removal, domestic sale, diversion, non-use, or the concentration of vinegar actually consumed, a demand founded solely on consumption exceeding the prescribed norm lacks evidentiary support. Duty and related penal consequences are therefore unsustainable in those circumstances. Case-Laws Customs Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469221