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2010 (10) TMI 301 - AT - CustomsAdvance license - Notification No. 43/2002-Cus., dated 19-4-2002 - Confiscation - Third party export - whether the appellant M/s. NCS Sugars had exported the quantity of white sugar manufactured from the raw sugar imported under the advance licence No. 0910019136 dated 30-6-2004 and specified in the said licence in discharge of the export obligation - Duty demanded cannot be claimed to be time-barred since the appellant had executed a bond undertaking to meet such liability in case of its failure to fulfill the conditions of the Notification No. 43/02-Cus., dated 19-4-02 - there was willful intention on the part of the assessee to contravene the condition of export white sugar to qualify for the entire amount of exemption under Notification No. 43/02 Cus., dated 19-4-02. availed by it at the time of import - The assessee has challenged the fine and penalty as uncalled for on the plea that the exemption availed was due to it and no violation of post import condition for exemption was involved - Appeal is rejected
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