https://www.taxtmi.com/circulars?id=1259 Breach of post importation conditions imposes a duty liability when the continuing obligation is not met; each day of breach starts a new limitation period, so authorities should issue show cause notices relying on the exemption notification conditions themselves where the normal one year limitation under Section 28(1)(a) has expired. Subsequent legal changes favoring exemption do not confer retrospective benefit on earlier imports. en-us Fri, 01 Sep 2000 00:00:00 +0530 Thu, 11 Jun 2009 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1259 Breach of post importation conditions imposes a duty liability when the continuing obligation is not met; each day of breach starts a new limitation period, so authorities should issue show cause notices relying on the exemption notification conditions themselves where the normal one year limitation under Section 28(1)(a) has expired. Subsequent legal changes favoring exemption do not confer retrospective benefit on earlier imports. Circulars Customs Fri, 01 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1259