https://www.taxtmi.com/caselaws?id=331232 Concessional customs duty under Notification No. 22/2002-Cus depended on use of the imported goods for the specified purpose and timely production of the end use certificate before Customs, including any duly extended period. As the certificate was not produced within the stipulated time and no extension was sought, the exemption condition was not satisfied and duty on the shortage quantity remained payable. The remand for fresh quantification was also justified because the parties disputed the applicable rate and the correct computation had to be determined by the proper authority. Relief was therefore unavailable on merits, while the remand was upheld. en-us Wed, 04 May 2016 00:00:00 +0530 Fri, 18 Nov 2016 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331232 Concessional customs duty under Notification No. 22/2002-Cus depended on use of the imported goods for the specified purpose and timely production of the end use certificate before Customs, including any duly extended period. As the certificate was not produced within the stipulated time and no extension was sought, the exemption condition was not satisfied and duty on the shortage quantity remained payable. The remand for fresh quantification was also justified because the parties disputed the applicable rate and the correct computation had to be determined by the proper authority. Relief was therefore unavailable on merits, while the remand was upheld. Case-Laws Customs Wed, 04 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331232