https://www.taxtmi.com/caselaws?id=52983 Customs authorities could not sustain duty demand, confiscation or penalties on an alleged failure to fulfil export obligation where the competent export authority was already examining the same export performance; the Tribunal held that customs could not proceed on parallel findings and set aside the adverse action. It also held that supplies routed through eligible export houses or star trading houses remained exports for discharge of export obligation, even if the EOU's name did not appear in shipping bills, because there was no evidence of domestic consumption. On both issues, the findings against the assessee were rejected and full relief followed. en-us Fri, 18 Jun 2004 00:00:00 +0530 Fri, 08 Oct 2010 18:18:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52983 Customs authorities could not sustain duty demand, confiscation or penalties on an alleged failure to fulfil export obligation where the competent export authority was already examining the same export performance; the Tribunal held that customs could not proceed on parallel findings and set aside the adverse action. It also held that supplies routed through eligible export houses or star trading houses remained exports for discharge of export obligation, even if the EOU's name did not appear in shipping bills, because there was no evidence of domestic consumption. On both issues, the findings against the assessee were rejected and full relief followed. Case-Laws Customs Fri, 18 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52983