https://www.taxtmi.com/caselaws?id=53024 Where goods were cleared for export through a merchant-exporter under AR-4s, the export obligation and proof of export requirement lay with the merchant-exporter who had undertaken that commitment. On those facts, the duty demand could not be fastened on the manufacturer-appellant, and the department was required to proceed against the merchant-exporter in terms of the bond executed before the Maritime Commissioner. In the absence of a legal basis to recover duty from the manufacturer, the consequential penalty also failed and was set aside. en-us Mon, 05 Jul 2004 00:00:00 +0530 Sat, 09 Oct 2010 10:38:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53024 Where goods were cleared for export through a merchant-exporter under AR-4s, the export obligation and proof of export requirement lay with the merchant-exporter who had undertaken that commitment. On those facts, the duty demand could not be fastened on the manufacturer-appellant, and the department was required to proceed against the merchant-exporter in terms of the bond executed before the Maritime Commissioner. In the absence of a legal basis to recover duty from the manufacturer, the consequential penalty also failed and was set aside. Case-Laws Central Excise Mon, 05 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53024