https://www.taxtmi.com/caselaws?id=381187 Notification No. 24/2005-CUS was applied strictly and held unavailable to goods used in manufacturing optical fibre cables classifiable under Chapter heading 9001, since the exemption covered only cables under Chapter heading 8544. The article also explains that customs duty recovery for breach of a post-import condition must follow the statutory mechanism under the Customs Act, with section 28 governing normal duty demands and section 143 bond enforcement as the alternative route. Rule 8 of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 1996 was treated as a recovery provision and not an independent source of demand machinery, so penalties founded on that defective demand could not survive. 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 Notification No. 24/2005-CUS was applied strictly and held unavailable to goods used in manufacturing optical fibre cables classifiable under Chapter heading 9001, since the exemption covered only cables under Chapter heading 8544. The article also explains that customs duty recovery for breach of a post-import condition must follow the statutory mechanism under the Customs Act, with section 28 governing normal duty demands and section 143 bond enforcement as the alternative route. Rule 8 of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 1996 was treated as a recovery provision and not an independent source of demand machinery, so penalties founded on that defective demand could not survive. Case-Laws Central Excise Tue, 04 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381187