https://www.taxtmi.com/caselaws?id=788572 Exemption under Sl. No. 368 of Notification No. 12/2012-Cus. was available for goods used in a toll management system in a national highway project because the importer was established as a sub-contractor by reading the concession agreement, project documents, NHAI communications and certification together, satisfying Condition 9(a)(iii). Condition 9(b) was also met since transfer of the equipment after project completion did not amount to prohibited disposal. As the exemption conditions were complied with, the foundation for confiscation under Section 111(o) of the Customs Act, 1962 failed and penalties could not survive. The impugned order was therefore set aside and consequential relief followed. en-us Tue, 24 Mar 2026 00:00:00 +0530 Tue, 24 Mar 2026 17:29:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788572 Exemption under Sl. No. 368 of Notification No. 12/2012-Cus. was available for goods used in a toll management system in a national highway project because the importer was established as a sub-contractor by reading the concession agreement, project documents, NHAI communications and certification together, satisfying Condition 9(a)(iii). Condition 9(b) was also met since transfer of the equipment after project completion did not amount to prohibited disposal. As the exemption conditions were complied with, the foundation for confiscation under Section 111(o) of the Customs Act, 1962 failed and penalties could not survive. The impugned order was therefore set aside and consequential relief followed. Case-Laws Customs Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788572