https://www.taxtmi.com/caselaws?id=104255 A concessional customs notification linked relief to actual use of imported parts in the manufacture of picture tubes. Because the goods were damaged in transit and were never used in manufacture, the condition for exemption was not satisfied, and the duty demand was upheld. However, no misuse, diversion, or contravention of the notification was found. On that basis, penalty and interest were not justified and were set aside. The decision thus sustained the duty liability while granting relief from penal and interest consequences. en-us Tue, 23 Jul 2002 00:00:00 +0530 Tue, 28 Feb 2012 14:13:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104255 A concessional customs notification linked relief to actual use of imported parts in the manufacture of picture tubes. Because the goods were damaged in transit and were never used in manufacture, the condition for exemption was not satisfied, and the duty demand was upheld. However, no misuse, diversion, or contravention of the notification was found. On that basis, penalty and interest were not justified and were set aside. The decision thus sustained the duty liability while granting relief from penal and interest consequences. Case-Laws Customs Tue, 23 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104255