https://www.taxtmi.com/caselaws?id=794290 Duty-free gold supplied under the replenishment scheme was treated as eligible where the exported jewellery was found to be manufactured through a fully mechanised process, with 2.05% value addition accepted by reference to the applicable policy framework and earlier mechanised-process precedent. On the disclosed shipping bills and provisional invoices, the note states that suppression or intent to evade duty was not established, so the extended limitation period could not be invoked. Because the substantive duty demand failed and the value-addition allegation was not sustained, penalties on the nominated agency, exporter, and partner were also set aside, with the order annulled in full. en-us Tue, 30 Jun 2026 00:00:00 +0530 Fri, 03 Jul 2026 08:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794290 Duty-free gold supplied under the replenishment scheme was treated as eligible where the exported jewellery was found to be manufactured through a fully mechanised process, with 2.05% value addition accepted by reference to the applicable policy framework and earlier mechanised-process precedent. On the disclosed shipping bills and provisional invoices, the note states that suppression or intent to evade duty was not established, so the extended limitation period could not be invoked. Because the substantive duty demand failed and the value-addition allegation was not sustained, penalties on the nominated agency, exporter, and partner were also set aside, with the order annulled in full. Case-Laws Customs Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794290