https://www.taxtmi.com/caselaws?id=35289 Imported waste paper was found to have been received and consumed in the factory for manufacture of paper and paper board, and the jurisdictional officer's end-use certificate was verified by the Department. On these facts, the conditions of Notification No. 21/2002-Cus. were held to have been substantially complied with, and exemption was allowed. Because the importer accepted the re-determined value and the verified end-use requirement stood satisfied, redemption fine and penalty were considered unwarranted and were set aside. The impugned order was modified accordingly. en-us Tue, 24 Feb 2009 00:00:00 +0530 Thu, 11 Feb 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35289 Imported waste paper was found to have been received and consumed in the factory for manufacture of paper and paper board, and the jurisdictional officer's end-use certificate was verified by the Department. On these facts, the conditions of Notification No. 21/2002-Cus. were held to have been substantially complied with, and exemption was allowed. Because the importer accepted the re-determined value and the verified end-use requirement stood satisfied, redemption fine and penalty were considered unwarranted and were set aside. The impugned order was modified accordingly. Case-Laws Customs Tue, 24 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35289