https://www.taxtmi.com/caselaws?id=54037 Customs duty could not be demanded under an import-linked notification on goods procured indigenously against an advance licence for export production, so the demand was unsustainable. Because the transaction involved local procurement and the relevant exemption procedure operated on the Central Excise side, jurisdiction lay with the Central Excise authority, not Customs, and the jurisdictional error was treated as apparent from the record and capable of rectification. Penalties were also held unsustainable in the absence of mala fides. The rectification application succeeded, the earlier order was recalled, and the matter was remanded for fresh duty quantification with credit for exports already made. en-us Fri, 08 Apr 2005 00:00:00 +0530 Sat, 16 Oct 2010 15:09:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54037 Customs duty could not be demanded under an import-linked notification on goods procured indigenously against an advance licence for export production, so the demand was unsustainable. Because the transaction involved local procurement and the relevant exemption procedure operated on the Central Excise side, jurisdiction lay with the Central Excise authority, not Customs, and the jurisdictional error was treated as apparent from the record and capable of rectification. Penalties were also held unsustainable in the absence of mala fides. The rectification application succeeded, the earlier order was recalled, and the matter was remanded for fresh duty quantification with credit for exports already made. Case-Laws Customs Fri, 08 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54037