https://www.taxtmi.com/caselaws?id=54492 The appeal challenged the demand of duty under Section 72 of the Customs Act on processed 'GHERKINS' damaged during transportation for export. The Tribunal clarified that Section 72 does not directly apply to goods manufactured in a 100% E.O.U. and deemed the demand for duty unsustainable since the goods were damaged after the export order without diversion for home consumption. Consequently, the appeal was allowed with consequential relief by the Appellate Tribunal CESTAT, Bangalore. en-us Tue, 26 Apr 2005 00:00:00 +0530 Wed, 20 Oct 2010 13:04:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54492 The appeal challenged the demand of duty under Section 72 of the Customs Act on processed 'GHERKINS' damaged during transportation for export. The Tribunal clarified that Section 72 does not directly apply to goods manufactured in a 100% E.O.U. and deemed the demand for duty unsustainable since the goods were damaged after the export order without diversion for home consumption. Consequently, the appeal was allowed with consequential relief by the Appellate Tribunal CESTAT, Bangalore. Case-Laws Customs Tue, 26 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54492