https://www.taxtmi.com/caselaws?id=82122 Customs could require an end-use bond as a reasonable safeguard where imported goods qualified for exemption under Notification No. 28/90-Cus. and there was a risk of misuse or diversion. The imported lactose satisfied the prescribed homeopathic standard, so the exemption was maintained; however, the protective bond condition was upheld to secure compliance. At the same time, the bond obligation could not be extended beyond what was necessary, and the importers were not required to account for sales after the first sale from them to another party. The exemption therefore remained in force with a limited restriction on the scope of the bond. en-us Wed, 04 Mar 1992 00:00:00 +0530 Sat, 02 Jul 2011 11:12:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82122 Customs could require an end-use bond as a reasonable safeguard where imported goods qualified for exemption under Notification No. 28/90-Cus. and there was a risk of misuse or diversion. The imported lactose satisfied the prescribed homeopathic standard, so the exemption was maintained; however, the protective bond condition was upheld to secure compliance. At the same time, the bond obligation could not be extended beyond what was necessary, and the importers were not required to account for sales after the first sale from them to another party. The exemption therefore remained in force with a limited restriction on the scope of the bond. Case-Laws Customs Wed, 04 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82122