https://www.taxtmi.com/caselaws?id=798541 Pre-import condition breaches attract IGST only for imports shown, through bill-of-entry-wise and raw-material-wise import-export correlation, to have preceded the corresponding exports. Subsequent discharge of export obligations or export-obligation-discharge certificates does not itself preserve unconditional IGST exemption where an actual breach is established; the liability must be regularised under the applicable procedure. Authorisation-wise quantification is insufficient, particularly where valid clubbing of advance authorisations must be given effect. Interest, confiscation, redemption fine and penalty require substantive statutory authority and are not sustainable for the described IGST regularisation during the relevant period, especially where authorisation particulars were disclosed. en-us Thu, 03 Sep 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798541 Pre-import condition breaches attract IGST only for imports shown, through bill-of-entry-wise and raw-material-wise import-export correlation, to have preceded the corresponding exports. Subsequent discharge of export obligations or export-obligation-discharge certificates does not itself preserve unconditional IGST exemption where an actual breach is established; the liability must be regularised under the applicable procedure. Authorisation-wise quantification is insufficient, particularly where valid clubbing of advance authorisations must be given effect. Interest, confiscation, redemption fine and penalty require substantive statutory authority and are not sustainable for the described IGST regularisation during the relevant period, especially where authorisation particulars were disclosed. Case-Laws Customs Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798541