TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the importer was entitled to exemption from customs duty under Notification No. 70/81-Cus. dated 26.03.1981 for goods imported for a research and development centre, and whether refund of duty paid was admissible.
Analysis: The Notification granted exemption only if the importer produced, at the relevant stage, the prescribed certificates showing that the goods were not manufactured in India and that the import was essential for research, that the goods would be used only for research purposes, and that the institution was not engaged in commercial activity. The record showed that only one certificate was produced, namely that the centre was not engaged in commercial activity. The other mandatory certificates were not furnished, despite opportunity. As the exemption depended upon fulfilment of the stated conditions, the appellant's failure to establish compliance defeated the claim.
Conclusion: The exemption claim was not proved and the refund was not admissible. The decision was against the assessee and in favour of the Revenue.
Ratio Decidendi: A conditional customs exemption can be availed only on strict proof of full compliance with every prescribed condition and supporting certificate; failure to furnish any mandatory certificate disentitles the importer from the exemption.
TaxTMI 
