Duty recovery for ineligible use of import concessions when units used imports for data management before notification. Enlargement of eligibility for duty free import concessions is prospective; units that used imported capital goods, raw materials or consumables for data management or other non permitted activities before the amendment breached concession conditions and become liable to duty recovery. Commissioners must survey units, compile names, year wise assessable values and duties for affected imports so that an exemption notification may be issued, and submit reports or a nil report urgently.
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.
Duty recovery for ineligible use of import concessions when units used imports for data management before notification.
Enlargement of eligibility for duty free import concessions is prospective; units that used imported capital goods, raw materials or consumables for data management or other non permitted activities before the amendment breached concession conditions and become liable to duty recovery. Commissioners must survey units, compile names, year wise assessable values and duties for affected imports so that an exemption notification may be issued, and submit reports or a nil report urgently.
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