https://www.taxtmi.com/caselaws?id=33415 A false declaration that a manufacturing unit existed vitiated the importer's claim to exemption under Notification No. 48/99-Cus. because the actual user condition and export-linked manufacturing requirement were not met. The licence obtained on that representation did not confer an enforceable right to exemption. As the import conditions were breached, the goods were liable to confiscation, and duty demand, redemption fine and penalty were attracted under the Customs provisions. Clearance on merit rate could not be directed because it would undermine the exemption scheme and permit benefit from a licence obtained by fraud. en-us Fri, 24 Apr 2009 00:00:00 +0530 Tue, 25 Aug 2009 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33415 A false declaration that a manufacturing unit existed vitiated the importer's claim to exemption under Notification No. 48/99-Cus. because the actual user condition and export-linked manufacturing requirement were not met. The licence obtained on that representation did not confer an enforceable right to exemption. As the import conditions were breached, the goods were liable to confiscation, and duty demand, redemption fine and penalty were attracted under the Customs provisions. Clearance on merit rate could not be directed because it would undermine the exemption scheme and permit benefit from a licence obtained by fraud. Case-Laws Customs Fri, 24 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33415