Customs exemption undertaking requires use, maintenance of accounts, certified receipt production and duty recovery for non-compliance. Amendment substitutes condition (c) to require the importer to furnish an undertaking that imported goods for Doordarshan will be used for the specified purpose, that an account of goods received and consumed at the place of manufacture be maintained as directed by the Assistant Collector of Customs, and that a manufacturer-certified extract evidencing receipt be produced within three months or any extended period allowed; failure to comply triggers payment, on demand, of the difference between leviable duty absent the exemption and duty already paid.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption undertaking requires use, maintenance of accounts, certified receipt production and duty recovery for non-compliance.
Amendment substitutes condition (c) to require the importer to furnish an undertaking that imported goods for Doordarshan will be used for the specified purpose, that an account of goods received and consumed at the place of manufacture be maintained as directed by the Assistant Collector of Customs, and that a manufacturer-certified extract evidencing receipt be produced within three months or any extended period allowed; failure to comply triggers payment, on demand, of the difference between leviable duty absent the exemption and duty already paid.
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