Customs exemption undertaking: importers must use parts for hearing aid manufacture and keep certified records or face duty recovery. Importers receiving component parts for manufacture of hearing aids must undertake that the parts will be used for that purpose, maintain accounts of parts received and consumed in the place of manufacture as specified by the Assistant Collector of Customs, produce a manufacturer certified extract of such accounts within the prescribed period or allowed extension, and pay on demand the difference between duty leviable absent the exemption and duty already paid if they fail to comply.
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.
Customs exemption undertaking: importers must use parts for hearing aid manufacture and keep certified records or face duty recovery.
Importers receiving component parts for manufacture of hearing aids must undertake that the parts will be used for that purpose, maintain accounts of parts received and consumed in the place of manufacture as specified by the Assistant Collector of Customs, produce a manufacturer certified extract of such accounts within the prescribed period or allowed extension, and pay on demand the difference between duty leviable absent the exemption and duty already paid if they fail to comply.
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