https://www.taxtmi.com/caselaws?id=350478 Imported goods cleared duty free under an exemption for use in manufacture were later rendered unusable after amalgamation and were destroyed. As the record showed no mala fide intent, no diversion from the intended purpose, and no unjust enrichment to the revenue, the expression "for use" was applied as "intended for use". On that basis, recovery of the customs duty foregone was held unsustainable and the assessee succeeded. en-us Wed, 13 Sep 2017 00:00:00 +0530 Wed, 27 Feb 2019 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350478 Imported goods cleared duty free under an exemption for use in manufacture were later rendered unusable after amalgamation and were destroyed. As the record showed no mala fide intent, no diversion from the intended purpose, and no unjust enrichment to the revenue, the expression "for use" was applied as "intended for use". On that basis, recovery of the customs duty foregone was held unsustainable and the assessee succeeded. Case-Laws Customs Wed, 13 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350478