CESTAT dismissed the appeal. The Tribunal held that the...

CESTAT dismissed the appeal. The Tribunal held that the appellant failed to comply with conditional exemption Notification No.83/90-Cus: no bond was executed, the imported goods were not used within six months, and the end-use certificate was produced only after more than two years without obtaining the requisite extension from the Assistant Commissioner. The Technical Member's finding of non-compliance and consequent denial of the duty-free benefit was affirmed as legally correct; the Judicial Member's view that substantial compliance entitled the appellant to relief was rejected. A reference to the President for a third Member was recorded, and the majority order upholding denial of exemption and dismissing the appeal was pronounced.

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