https://www.taxtmi.com/caselaws?id=126518 Marginal short-receipt of imported furnace oil during transit and unloading did not disentitle the assessee to exemption under Notification No. 21/2002-Cus. The shortage was attributed to pumping, transit and weighment differences, and there was no allegation or finding of diversion in the notice or orders. Applying the principle that "for use" means "intended for use," the quantity not physically received because of incidental loss could not be treated as diverted use. The shortfall was therefore to be ignored, the exemption remained available, and the duty demand was unsustainable. en-us Fri, 03 Jul 2009 00:00:00 +0530 Wed, 21 Nov 2012 16:57:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126518 Marginal short-receipt of imported furnace oil during transit and unloading did not disentitle the assessee to exemption under Notification No. 21/2002-Cus. The shortage was attributed to pumping, transit and weighment differences, and there was no allegation or finding of diversion in the notice or orders. Applying the principle that "for use" means "intended for use," the quantity not physically received because of incidental loss could not be treated as diverted use. The shortfall was therefore to be ignored, the exemption remained available, and the duty demand was unsustainable. Case-Laws Customs Fri, 03 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126518