https://www.taxtmi.com/highlights?id=30575 Claim of exemption on import - the “goods intended for use” in a notification is not to be construed as used. The appellant not having abused the imported goods upon clearance, but were lost in transit beyond control of the appellant, it cannot be denied the benefit of the notification. Accordingly, differential duty is not recoverable. - AT en-us Tue, 02 Aug 2016 12:51:07 +0530 Tue, 02 Aug 2016 12:51:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=30575 Claim of exemption on import - the “goods intended for use” in a notification is not to be construed as used. The appellant not having abused the imported goods upon clearance, but were lost in transit beyond control of the appellant, it cannot be denied the benefit of the notification. Accordingly, differential duty is not recoverable. - AT Highlights Customs Tue, 02 Aug 2016 12:51:07 +0530 https://www.taxtmi.com/highlights?id=30575