https://www.taxtmi.com/caselaws?id=248608 An exemption restricted to kerosene imported for ultimate sale through the Public Distribution System was held unavailable where supplies were made to Railways, Defence and industrial consumers, or sold beyond the quota approved by the State Government. Reading the notification with the Kerosene (Restriction on Use and Fixation of Ceiling Price) Order, 1993, the tribunal treated PDS sales as confined to distribution through a government-approved system and required strict proof that the quantities reached ultimate PDS beneficiaries. On the facts recorded, non-disclosure of excess sales and diversion from the approved channel justified the re-quantified customs demand and consequential penalty. en-us Thu, 08 May 2014 00:00:00 +0530 Mon, 08 Feb 2016 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248608 An exemption restricted to kerosene imported for ultimate sale through the Public Distribution System was held unavailable where supplies were made to Railways, Defence and industrial consumers, or sold beyond the quota approved by the State Government. Reading the notification with the Kerosene (Restriction on Use and Fixation of Ceiling Price) Order, 1993, the tribunal treated PDS sales as confined to distribution through a government-approved system and required strict proof that the quantities reached ultimate PDS beneficiaries. On the facts recorded, non-disclosure of excess sales and diversion from the approved channel justified the re-quantified customs demand and consequential penalty. Case-Laws Customs Thu, 08 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248608