https://www.taxtmi.com/caselaws?id=113691 Penalty was sustained where imported goods were cleared at a concessional customs rate subject to a notification condition that they be used in manufacturing the final product. The goods were found to have been used instead for repairs and other purposes, with an allegation of sale or transfer to other manufacturers, showing non-compliance with the exemption conditions. The absence of intention to evade duty did not justify deletion of penalty once the statutory conditions for concessional clearance were breached. The order setting aside penalty was held unsustainable, and the penalty imposed by the adjudicating authority was restored. en-us Tue, 16 Sep 2003 00:00:00 +0530 Mon, 07 May 2012 17:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113691 Penalty was sustained where imported goods were cleared at a concessional customs rate subject to a notification condition that they be used in manufacturing the final product. The goods were found to have been used instead for repairs and other purposes, with an allegation of sale or transfer to other manufacturers, showing non-compliance with the exemption conditions. The absence of intention to evade duty did not justify deletion of penalty once the statutory conditions for concessional clearance were breached. The order setting aside penalty was held unsustainable, and the penalty imposed by the adjudicating authority was restored. Case-Laws Central Excise Tue, 16 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113691