https://www.taxtmi.com/caselaws?id=382412 The CESTAT Mumbai upheld customs duty demand against appellants who imported paver finishers under exemption notification 21/2002-Cus for specific highway projects but diverted the goods to other entities before completing the mandatory five-year period. The appellants violated post-import conditions by transferring pavers to Delhi Gurgaon Project instead of using them in designated UP state highway projects. The tribunal confirmed goods were liable for confiscation under Section 111(o) and duty demand was valid based on appellant's undertaking. However, redemption fine quantum was reduced while penalties under Section 112(1) were upheld. Appeal was allowed in part. en-us Fri, 28 Jun 2019 00:00:00 +0530 Fri, 07 Mar 2025 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382412 The CESTAT Mumbai upheld customs duty demand against appellants who imported paver finishers under exemption notification 21/2002-Cus for specific highway projects but diverted the goods to other entities before completing the mandatory five-year period. The appellants violated post-import conditions by transferring pavers to Delhi Gurgaon Project instead of using them in designated UP state highway projects. The tribunal confirmed goods were liable for confiscation under Section 111(o) and duty demand was valid based on appellant's undertaking. However, redemption fine quantum was reduced while penalties under Section 112(1) were upheld. Appeal was allowed in part. Case-Laws Customs Fri, 28 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382412