https://www.taxtmi.com/caselaws?id=799109 Under Advance Authorisations, the physical-incorporation requirement for satisfying export obligation applies to imported inputs used in the resultant export product. Imported Vetted Malt Scotch physically incorporated in exported IMFL meets that condition; separately procured duty-free bottles, caps and labels used only for packing do not constitute inputs physically incorporated in IMFL. Their use therefore does not, by itself, breach the relevant exemption condition or invalidate export-obligation fulfilment. For customs-duty recovery, DRI officers may issue notices when appointed as customs officers and assigned the relevant recovery function, which is distinct from assessment. en-us Tue, 15 Sep 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799109 Under Advance Authorisations, the physical-incorporation requirement for satisfying export obligation applies to imported inputs used in the resultant export product. Imported Vetted Malt Scotch physically incorporated in exported IMFL meets that condition; separately procured duty-free bottles, caps and labels used only for packing do not constitute inputs physically incorporated in IMFL. Their use therefore does not, by itself, breach the relevant exemption condition or invalidate export-obligation fulfilment. For customs-duty recovery, DRI officers may issue notices when appointed as customs officers and assigned the relevant recovery function, which is distinct from assessment. Case-Laws Customs Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799109