https://www.taxtmi.com/caselaws?id=437539 The case involved a dispute over the initiation of proceedings despite substantive compliance with customs notification conditions for duty-free import of 'parts' for 'antenna' manufacture. The appellant faced a demand under the Customs Act due to breaching notification conditions by transferring imported consignments before surrendering the original factory registration. Despite arguments on proper usage and jurisdictional awareness, the lower authorities imposed duties. The Tribunal recognized unique circumstances, remanding the matter for verification of goods' utilization at the new factory within six months, emphasizing adherence to natural justice principles and fair resolution. en-us Mon, 27 Mar 2023 00:00:00 +0530 Mon, 08 May 2023 22:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437539 The case involved a dispute over the initiation of proceedings despite substantive compliance with customs notification conditions for duty-free import of 'parts' for 'antenna' manufacture. The appellant faced a demand under the Customs Act due to breaching notification conditions by transferring imported consignments before surrendering the original factory registration. Despite arguments on proper usage and jurisdictional awareness, the lower authorities imposed duties. The Tribunal recognized unique circumstances, remanding the matter for verification of goods' utilization at the new factory within six months, emphasizing adherence to natural justice principles and fair resolution. Case-Laws Customs Mon, 27 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437539