Home Case Index All Cases Customs Customs + AT Customs - 2008 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (10) TMI 218 - CESTAT, NEW DELHIExemption availed under conditional notification no. 64/88 – Notification was withdrawn later – violation of post import conditions – Held that - The conditions of the Notification 64/98 cast continuing obligation which is co-terminus with the life of the equipments imported. The obligation relating to past imports under the Notification No. 64/88 cannot be wiped out by the rescinding notification - The conditions of the Notification are not fulfilled and the demand of duty for violation of the end use conditions of the notification is not subject to the period of limitation under Section 28 of the Customs Act. Confiscation is to be upheld. Penalty is also warranted. - When the goods are confiscated and allowed redemption, the duty in respect of the goods imported and used in violation of the conditions of the Notification is payable irrespective of whether the goods are redeemed or not. Duty demand is upheld. – Redemption fine and penalty reduced.
|