https://www.taxtmi.com/caselaws?id=107381 Conditional exemption for reimported goods required re-export within the stipulated period, or within any extension granted by the Commissioner. Where the importer could not produce reliable evidence that the machine had been returned for repairs or that extension of time had been sought and allowed, the reimport was treated as outside the intended scope of the notification and as misuse of the exemption. The goods were therefore liable to confiscation and penalty. The penalty was upheld in principle, but the amount was reduced on the facts. en-us Mon, 24 Mar 2003 00:00:00 +0530 Thu, 22 Mar 2012 11:03:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107381 Conditional exemption for reimported goods required re-export within the stipulated period, or within any extension granted by the Commissioner. Where the importer could not produce reliable evidence that the machine had been returned for repairs or that extension of time had been sought and allowed, the reimport was treated as outside the intended scope of the notification and as misuse of the exemption. The goods were therefore liable to confiscation and penalty. The penalty was upheld in principle, but the amount was reduced on the facts. Case-Laws Customs Mon, 24 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107381