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2016 (2) TMI 246 - HC - CustomsImport of duty free goods for manufacture and export - Non fulfilment of the export obligations under the Import Export Pass Book Scheme - Notification No.117/88 - Held that:- the Court is of the view that the show cause notice dated 24th August, 1991 alleging violation of non-fulfilment of the export obligation by the Petitioner as per Notification No. 117/88-Cus., dated 29th March, 1988 was misconceived as there was no obligation on the Petitioner to comply with any ‘quantity’ norms for export. The only requirement was in terms of value, which the Petitioner fulfilled. - Decided in favor of appellant.
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