https://www.taxtmi.com/forum/issue?id=114348 Importation under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 of evacuated tubes for manufacture of solar water heaters was permitted at a concessional rate of duty subject to end-use, recordkeeping and return obligations; a DGGSTI search alleges diversion/sale to third parties and failure to maintain records, exposing the importer to invocation of the surety bond and legal action if non utilisation is established. en-us Mon, 26 Nov 2018 16:07:53 +0530 Thu, 23 Jan 2025 15:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114348 Importation under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 of evacuated tubes for manufacture of solar water heaters was permitted at a concessional rate of duty subject to end-use, recordkeeping and return obligations; a DGGSTI search alleges diversion/sale to third parties and failure to maintain records, exposing the importer to invocation of the surety bond and legal action if non utilisation is established. Discussion-Forum Customs Mon, 26 Nov 2018 16:07:53 +0530 https://www.taxtmi.com/forum/issue?id=114348