https://www.taxtmi.com/caselaws?id=242573 Compliance with the end-use condition in a customs exemption notification required verification of whether end-use certification had been properly pursued and issued through the jurisdictional officer. The importer had produced the certificate for part of the goods and had caused applications to be made by the buyers for the remaining quantity, so non-issuance could not be treated as a failure attributable to the importer without examining the certification record. The demand, confiscation, redemption fine and penalty were therefore not sustainable on the existing record, and the matter was remanded for fresh adjudication after verification of the buyers' applications and the status of end-use certification. en-us Tue, 23 Jul 2013 00:00:00 +0530 Sat, 18 Jan 2014 10:36:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242573 Compliance with the end-use condition in a customs exemption notification required verification of whether end-use certification had been properly pursued and issued through the jurisdictional officer. The importer had produced the certificate for part of the goods and had caused applications to be made by the buyers for the remaining quantity, so non-issuance could not be treated as a failure attributable to the importer without examining the certification record. The demand, confiscation, redemption fine and penalty were therefore not sustainable on the existing record, and the matter was remanded for fresh adjudication after verification of the buyers' applications and the status of end-use certification. Case-Laws Customs Tue, 23 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242573