https://www.taxtmi.com/caselaws?id=774794 The SC dismissed the Revenue's appeal against CESTAT's decision regarding the appellant's violation of customs exemption conditions. The appellant had sold imported arms and ammunition to State Rifle Associations and District Clubs instead of using them directly for competitions. CESTAT held there was no "Actual User" condition in the notification and the goods were used for their intended purpose, finding no violation occurred. The SC found no grounds to entertain the appeal, upholding CESTAT's ruling that no confiscation, interest, or penalty was warranted. en-us Thu, 10 Jul 2025 00:00:00 +0530 Tue, 15 Jul 2025 08:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774794 The SC dismissed the Revenue's appeal against CESTAT's decision regarding the appellant's violation of customs exemption conditions. The appellant had sold imported arms and ammunition to State Rifle Associations and District Clubs instead of using them directly for competitions. CESTAT held there was no "Actual User" condition in the notification and the goods were used for their intended purpose, finding no violation occurred. The SC found no grounds to entertain the appeal, upholding CESTAT's ruling that no confiscation, interest, or penalty was warranted. Case-Laws Customs Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774794