https://www.taxtmi.com/caselaws?id=91165 Exemption-linked duty-free import benefits depend on continuous compliance with the notification conditions, not merely on initial installation or temporary use of the imported capital goods and raw materials. The CEGAT note states that where the intended export-oriented manufacture is not continuously pursued, exemption eligibility weakens and the earlier use of the goods does not by itself justify full waiver of pre-deposit. Financial hardship may be considered for interim relief, but only as a factor in granting partial relief. On the stated facts, full waiver was declined, partial waiver was ordered, and recovery of the balance was stayed pending appeal. en-us Tue, 28 Apr 1998 00:00:00 +0530 Fri, 14 Oct 2011 12:14:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91165 Exemption-linked duty-free import benefits depend on continuous compliance with the notification conditions, not merely on initial installation or temporary use of the imported capital goods and raw materials. The CEGAT note states that where the intended export-oriented manufacture is not continuously pursued, exemption eligibility weakens and the earlier use of the goods does not by itself justify full waiver of pre-deposit. Financial hardship may be considered for interim relief, but only as a factor in granting partial relief. On the stated facts, full waiver was declined, partial waiver was ordered, and recovery of the balance was stayed pending appeal. Case-Laws Customs Tue, 28 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91165