https://www.taxtmi.com/caselaws?id=257136 Exemption under Notification No. 20/99-Cus. was confined to imports by a bona fide exporter, and the exemption was understood as supporting export activity and foreign exchange earnings. On the record, the importer failed to establish that the labels were used to generate export earnings, while statements of key personnel showed that most jeans manufactured with the imported labels were sold in the domestic market. Although the notification did not expressly impose an end-use condition, conduct inconsistent with export promotion was treated as incompatible with bona fide importation for the exemption. The importer was therefore denied the exemption. en-us Wed, 11 Feb 2015 00:00:00 +0530 Tue, 03 Mar 2015 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257136 Exemption under Notification No. 20/99-Cus. was confined to imports by a bona fide exporter, and the exemption was understood as supporting export activity and foreign exchange earnings. On the record, the importer failed to establish that the labels were used to generate export earnings, while statements of key personnel showed that most jeans manufactured with the imported labels were sold in the domestic market. Although the notification did not expressly impose an end-use condition, conduct inconsistent with export promotion was treated as incompatible with bona fide importation for the exemption. The importer was therefore denied the exemption. Case-Laws Customs Wed, 11 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257136