https://www.taxtmi.com/caselaws?id=381187 Customs duty recovery for breach of post-import conditions must proceed through the statutory customs-demand mechanism or enforcement of the bond executed under the Customs Act. Rule 8 of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 1996 authorises recovery but does not independently provide machinery for raising a duty demand, particularly where action is taken by officers lacking jurisdiction for a customs demand. Consequently, demands and connected penalties founded solely on Rule 8 are unsustainable as framed, while bond enforcement may remain available through the proper legal mechanism. The exemption for optical fibre cables applies only to products classified under Chapter heading 8544, not Chapter heading 9001; exemption eligibility is construed strictly. en-us Tue, 04 Jun 2019 00:00:00 +0530 Sat, 14 Mar 2020 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381187 Customs duty recovery for breach of post-import conditions must proceed through the statutory customs-demand mechanism or enforcement of the bond executed under the Customs Act. Rule 8 of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 1996 authorises recovery but does not independently provide machinery for raising a duty demand, particularly where action is taken by officers lacking jurisdiction for a customs demand. Consequently, demands and connected penalties founded solely on Rule 8 are unsustainable as framed, while bond enforcement may remain available through the proper legal mechanism. The exemption for optical fibre cables applies only to products classified under Chapter heading 8544, not Chapter heading 9001; exemption eligibility is construed strictly. Case-Laws Central Excise Tue, 04 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381187