https://www.taxtmi.com/caselaws?id=241481 Exemption under Notification No. 21/2002-Cus. was available only on strict compliance with the undertaking that the imported paver finisher would be used exclusively for road construction and not sold or otherwise disposed of for five years; its diversion to depot and related works constituted breach, so denial of exemption and recovery of duty were upheld. The notice under Section 28 of the Customs Act was also treated as within limitation because the actual post-import use had been suppressed and discovered during investigation, making the extended period available. The commentary further notes that the appeals failed and the impugned order was upheld in full. en-us Thu, 01 Mar 2012 00:00:00 +0530 Wed, 25 Dec 2013 19:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241481 Exemption under Notification No. 21/2002-Cus. was available only on strict compliance with the undertaking that the imported paver finisher would be used exclusively for road construction and not sold or otherwise disposed of for five years; its diversion to depot and related works constituted breach, so denial of exemption and recovery of duty were upheld. The notice under Section 28 of the Customs Act was also treated as within limitation because the actual post-import use had been suppressed and discovered during investigation, making the extended period available. The commentary further notes that the appeals failed and the impugned order was upheld in full. Case-Laws Customs Thu, 01 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241481