Importer undertaking for customs exemption requires use, recordkeeping, certified proof, and payment on breach. The substituted proviso conditions the customs exemption on an importer undertaking that the imported steel tubes will be used for the specified purpose, that an account of quantities received and consumed at the place of manufacture will be maintained as directed by the Assistant Collector of Customs, and that a manufacturer certified extract of that account will be produced within three months or such extended period; failure to comply triggers payment on demand of the duty difference between leviable duty and duty already paid.
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.
Importer undertaking for customs exemption requires use, recordkeeping, certified proof, and payment on breach.
The substituted proviso conditions the customs exemption on an importer undertaking that the imported steel tubes will be used for the specified purpose, that an account of quantities received and consumed at the place of manufacture will be maintained as directed by the Assistant Collector of Customs, and that a manufacturer certified extract of that account will be produced within three months or such extended period; failure to comply triggers payment on demand of the duty difference between leviable duty and duty already paid.
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