https://www.taxtmi.com/caselaws?id=792942 Exemption under a customs notification was examined in light of the prescribed concessional-duty procedure and undertaking requirements. The text states that the adjudicating authority could consider the notification conditions because they were already included in the show cause notice, so denial on that basis did not go beyond the notice. It also states that, where the importer was only a trader and the goods were in fact not used in the manufacture of the excluded goods, mere failure to follow the Customs (Imports of Goods at Concessional Rate of Duty) Rules, 2017 or furnish the undertaking did not, by itself, defeat the exemption. On those facts, the duty demand, interest and penalty were set aside. en-us Fri, 05 Jun 2026 00:00:00 +0530 Sat, 06 Jun 2026 08:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792942 Exemption under a customs notification was examined in light of the prescribed concessional-duty procedure and undertaking requirements. The text states that the adjudicating authority could consider the notification conditions because they were already included in the show cause notice, so denial on that basis did not go beyond the notice. It also states that, where the importer was only a trader and the goods were in fact not used in the manufacture of the excluded goods, mere failure to follow the Customs (Imports of Goods at Concessional Rate of Duty) Rules, 2017 or furnish the undertaking did not, by itself, defeat the exemption. On those facts, the duty demand, interest and penalty were set aside. Case-Laws Customs Fri, 05 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792942