https://www.taxtmi.com/caselaws?id=788405 An importer claiming exemption under a conditional customs notification must strictly prove compliance with the actual-user and non-transferability requirements. Here, the record showed inadequate proof of job work, physical movement, stock, transport and processing, along with indications that goods were routed through third parties and not utilised as claimed; the duty-free benefit was therefore unavailable. Once breach of the notification conditions and misstatement were established, duty demand, confiscation and penalty were sustainable. However, the penalty under section 112 was set aside because the notice and order did not clearly specify the precise statutory contravention alleged. en-us Wed, 18 Mar 2026 00:00:00 +0530 Sat, 21 Mar 2026 08:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788405 An importer claiming exemption under a conditional customs notification must strictly prove compliance with the actual-user and non-transferability requirements. Here, the record showed inadequate proof of job work, physical movement, stock, transport and processing, along with indications that goods were routed through third parties and not utilised as claimed; the duty-free benefit was therefore unavailable. Once breach of the notification conditions and misstatement were established, duty demand, confiscation and penalty were sustainable. However, the penalty under section 112 was set aside because the notice and order did not clearly specify the precise statutory contravention alleged. Case-Laws Customs Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788405