https://www.taxtmi.com/caselaws?id=258680 The Supreme Court upheld the decision of the lower authorities, ruling that the imported goods did not qualify as a complete hot mix plant under Notification No. 17/2001 for customs duty exemption. The Court emphasized strict interpretation of exemption criteria under the Customs Act, affirming that unassembled imports cannot be considered complete for exemption purposes. The appellant's appeal was dismissed, with the Court acknowledging relief granted by CESTAT in reducing the redemption fine and setting aside the penalty, while also imposing costs of Rs. 1,00,000/- on the appellant. en-us Wed, 15 Apr 2015 00:00:00 +0530 Sat, 08 Sep 2018 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258680 The Supreme Court upheld the decision of the lower authorities, ruling that the imported goods did not qualify as a complete hot mix plant under Notification No. 17/2001 for customs duty exemption. The Court emphasized strict interpretation of exemption criteria under the Customs Act, affirming that unassembled imports cannot be considered complete for exemption purposes. The appellant's appeal was dismissed, with the Court acknowledging relief granted by CESTAT in reducing the redemption fine and setting aside the penalty, while also imposing costs of Rs. 1,00,000/- on the appellant. Case-Laws Customs Wed, 15 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258680