https://www.taxtmi.com/caselaws?id=105643 Imported raw materials and capital goods cleared under an exemption notification remained liable to customs duty where the conditions for use in export manufacture were not complied with within the stipulated period. The notification required strict adherence, and a belated request for extension, without a satisfactory explanation for non-use, did not create any right to retain the exemption or transfer the goods freely to another warehouse or unit. A plea that the goods had become damaged, contaminated, or microbiologically unfit was rejected because the deterioration resulted from the importer's own failure to use them in time. Reliance on relinquishment of title under Section 23(2) of the Customs Act was also found inapplicable. en-us Fri, 22 Feb 2002 00:00:00 +0530 Tue, 06 Mar 2012 17:15:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105643 Imported raw materials and capital goods cleared under an exemption notification remained liable to customs duty where the conditions for use in export manufacture were not complied with within the stipulated period. The notification required strict adherence, and a belated request for extension, without a satisfactory explanation for non-use, did not create any right to retain the exemption or transfer the goods freely to another warehouse or unit. A plea that the goods had become damaged, contaminated, or microbiologically unfit was rejected because the deterioration resulted from the importer's own failure to use them in time. Reliance on relinquishment of title under Section 23(2) of the Customs Act was also found inapplicable. Case-Laws Customs Fri, 22 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105643