Concessional import duty compliance governs bond-based recovery, duty differential interest, and end-use enforcement on imported goods. Failure by an importer to comply with the conditions for concessional import or to make the required payment authorises the jurisdictional customs officer to invoke the bond and initiate recovery. In exemption cases, recovery covers the duty difference and interest from the date of import until full payment; where the notification does not grant exemption, recovery equals the assessable value of the imported goods. The importer must ensure use of the goods only for the notified purpose, including job-work situations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Concessional import duty compliance governs bond-based recovery, duty differential interest, and end-use enforcement on imported goods.
Failure by an importer to comply with the conditions for concessional import or to make the required payment authorises the jurisdictional customs officer to invoke the bond and initiate recovery. In exemption cases, recovery covers the duty difference and interest from the date of import until full payment; where the notification does not grant exemption, recovery equals the assessable value of the imported goods. The importer must ensure use of the goods only for the notified purpose, including job-work situations.
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