Home Case Index All Cases Customs Customs + AT Customs - 2000 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2000 (2) TMI 140 - AT - CustomsExtract: .......en used in the export product. Since the export obligation was fulfilled, therefore the question of demand of duty does not arise and therefore since no duty is demandable, the question of imposition of penalty does not arise. In this view of the matter, the appeal is allowed. Consequential relief if any, shall be admissible in accordance with law.
|