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of <h1>Supreme Court: Continuous obligations under Exemption Notification No. 64/88-Cus allow customs duty demands for post-importation breaches.</h1> The circular addresses the issue of customs duty demands due to violations of post-importation conditions under Exemption Notification No. 64/88-Cus. The Supreme Court ruled that such exemptions impose continuous obligations, such as providing free treatment to a certain percentage of patients. Failure to meet these obligations allows authorities to demand customs duty. The circular advises issuing show cause notices for duty demands without referencing Section 28 of the Customs Act if the normal limitation period has expired. It clarifies that each day of breach starts a new limitation period, and subsequent legal changes do not affect earlier imports.
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