Conditional customs exemption requires importer undertaking and certificate to retain nil duty; failure triggers duty differential liability. Amendment substitutes the tariff entry for heading 4707 to grant nil customs duty for goods imported for use in units manufacturing paper, paperboard or newsprint, subject to new Condition 25A. Condition 25A requires the importer to furnish an undertaking to the relevant Customs officer that the goods will be used for the specified purpose and to produce, within six months or an allowed extension, a certificate from the relevant Central Excise officer certifying such use; failure to prove use attracts liability to pay the duty differential.
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.
Conditional customs exemption requires importer undertaking and certificate to retain nil duty; failure triggers duty differential liability.
Amendment substitutes the tariff entry for heading 4707 to grant nil customs duty for goods imported for use in units manufacturing paper, paperboard or newsprint, subject to new Condition 25A. Condition 25A requires the importer to furnish an undertaking to the relevant Customs officer that the goods will be used for the specified purpose and to produce, within six months or an allowed extension, a certificate from the relevant Central Excise officer certifying such use; failure to prove use attracts liability to pay the duty differential.
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