https://www.taxtmi.com/caselaws?id=923 Exemption for imported or procured goods under the relevant customs and excise notifications was confined to use strictly within the notified purpose, and items used for aesthetic or building-related purposes did not qualify as capital goods or as exempt inputs for export production. Customs and Central Excise authorities could examine compliance with notification conditions even after approval by the Development Commissioner, because such approval did not bar revenue scrutiny of breach. On the facts, duty demand and interest were upheld, but penalty was set aside because the undertaking was a bonded export unit, procedural requirements had been followed, and no mala fide intent to evade duty was established. en-us Wed, 08 Feb 2006 00:00:00 +0530 Sun, 13 Apr 2008 19:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=923 Exemption for imported or procured goods under the relevant customs and excise notifications was confined to use strictly within the notified purpose, and items used for aesthetic or building-related purposes did not qualify as capital goods or as exempt inputs for export production. Customs and Central Excise authorities could examine compliance with notification conditions even after approval by the Development Commissioner, because such approval did not bar revenue scrutiny of breach. On the facts, duty demand and interest were upheld, but penalty was set aside because the undertaking was a bonded export unit, procedural requirements had been followed, and no mala fide intent to evade duty was established. Case-Laws Customs Wed, 08 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=923