https://www.taxtmi.com/caselaws?id=211487 Customs duty exemption for imported urea is discussed as turning on the exemption notification itself, not on a separate import licence condition, where the notification contains no express actual-user requirement and the words "for use as manure" indicate intended use only. Any alleged diversion for industrial use is treated as a matter for action under the appropriate law, not as a basis to deny customs exemption. The commentary also notes that breach of the licence condition may still attract penalty, but the penalty was viewed as excessive and only a limited pre-deposit towards penalty was directed, with the balance stayed pending appeal. en-us Tue, 31 Jan 2012 00:00:00 +0530 Sat, 02 Nov 2013 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211487 Customs duty exemption for imported urea is discussed as turning on the exemption notification itself, not on a separate import licence condition, where the notification contains no express actual-user requirement and the words "for use as manure" indicate intended use only. Any alleged diversion for industrial use is treated as a matter for action under the appropriate law, not as a basis to deny customs exemption. The commentary also notes that breach of the licence condition may still attract penalty, but the penalty was viewed as excessive and only a limited pre-deposit towards penalty was directed, with the balance stayed pending appeal. Case-Laws Customs Tue, 31 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211487