https://www.taxtmi.com/caselaws?id=774162 A conditional customs exemption was treated as dependent on continuing project-linked use, and the benefit failed where the machinery was not intended for permanent deployment and the project authority certificate was cancelled. The Tribunal also treated unretracted statements, cancellation of the certificate, and admitted non-fulfilment of conditions as evidence of suppression and fraud, making the extended limitation period available. A further exemption claim under a different notification was rejected because fraud could not be cured by switching exemptions and the alternative relief remained conditional. Interest and penalties followed once duty liability survived. en-us Thu, 03 Jul 2025 00:00:00 +0530 Thu, 03 Jul 2025 12:29:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774162 A conditional customs exemption was treated as dependent on continuing project-linked use, and the benefit failed where the machinery was not intended for permanent deployment and the project authority certificate was cancelled. The Tribunal also treated unretracted statements, cancellation of the certificate, and admitted non-fulfilment of conditions as evidence of suppression and fraud, making the extended limitation period available. A further exemption claim under a different notification was rejected because fraud could not be cured by switching exemptions and the alternative relief remained conditional. Interest and penalties followed once duty liability survived. Case-Laws Customs Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774162