https://www.taxtmi.com/caselaws?id=784909 Conditional customs exemption under Notification No. 92/2004-Cus was held inapplicable where the importer failed to complete installation of Digital Set Top Boxes and White Smart Cards within the stipulated period and the installation certificate did not match the actual position on inquiry. Confiscation and penalty were therefore upheld. However, because duty with interest had already been paid before the show cause notice and the circumstances justified leniency, the redemption fine and penalties were substantially reduced. en-us Wed, 24 Dec 2025 00:00:00 +0530 Wed, 14 Jan 2026 08:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784909 Conditional customs exemption under Notification No. 92/2004-Cus was held inapplicable where the importer failed to complete installation of Digital Set Top Boxes and White Smart Cards within the stipulated period and the installation certificate did not match the actual position on inquiry. Confiscation and penalty were therefore upheld. However, because duty with interest had already been paid before the show cause notice and the circumstances justified leniency, the redemption fine and penalties were substantially reduced. Case-Laws Customs Wed, 24 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784909