https://www.taxtmi.com/caselaws?id=119330 Exemption under Notification No. 140/91-Cus. was available only if the imported consumables were used for the specified software development purpose and the importer could show compliance through proper records and proof of utilisation within the permitted period. A bare affidavit asserting use of the toner cartridges was not enough because no contemporaneous records, evidence of consumption, or proof of extension of the warehousing period was produced. The burden to establish satisfaction of the notification conditions rested on the importer, and mere assertion did not discharge it. As a result, the exemption was denied and the duty demand and penalties were upheld. en-us Tue, 06 Sep 2005 00:00:00 +0530 Tue, 10 Jul 2012 14:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119330 Exemption under Notification No. 140/91-Cus. was available only if the imported consumables were used for the specified software development purpose and the importer could show compliance through proper records and proof of utilisation within the permitted period. A bare affidavit asserting use of the toner cartridges was not enough because no contemporaneous records, evidence of consumption, or proof of extension of the warehousing period was produced. The burden to establish satisfaction of the notification conditions rested on the importer, and mere assertion did not discharge it. As a result, the exemption was denied and the duty demand and penalties were upheld. Case-Laws Customs Tue, 06 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119330