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2008 (3) TMI 66 - AT - CustomsEOU(export of software) – revenue alleged that goods imported duty free have been sold without fulfilling export obligation - licensing authority extended the period of fulfillment of export obligation & Customs officers extended warehousing period - These 2 instances indicate that demand raised in SCN is totally pre-mature – duty is payable only at time of clearance from warehouse - Confiscation not sustainable as goods can be confiscated only if obligation is not fulfilled in extended period
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