https://www.taxtmi.com/caselaws?id=54968 Penal provisions under Rule 173Q and Rule 209A were treated as inapplicable to a 100% export oriented unit, so confiscation-linked liability and the related demand under Rule 173P read with Rule 196 could not be sustained. For warehoused imported goods, duty and interest were said to arise only on removal or expiry of the warehousing period, and the availability of extension, re-warehousing, export options, and supportive board instructions defeated the demand. Cancellation of the warehouse licence and the penalty under Section 117 were also treated as unsustainable once the alleged unauthorised non-clearance and confiscation basis failed. en-us Fri, 27 May 2005 00:00:00 +0530 Sat, 23 Oct 2010 10:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54968 Penal provisions under Rule 173Q and Rule 209A were treated as inapplicable to a 100% export oriented unit, so confiscation-linked liability and the related demand under Rule 173P read with Rule 196 could not be sustained. For warehoused imported goods, duty and interest were said to arise only on removal or expiry of the warehousing period, and the availability of extension, re-warehousing, export options, and supportive board instructions defeated the demand. Cancellation of the warehouse licence and the penalty under Section 117 were also treated as unsustainable once the alleged unauthorised non-clearance and confiscation basis failed. Case-Laws Central Excise Fri, 27 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54968