https://www.taxtmi.com/caselaws?id=799914 Customs exemption for electronic paver finishers depends on the goods' capability and characteristics in their imported condition. A machine capable of paving only up to the prescribed width through optional external bolt-on extensions does not satisfy an exemption condition requiring that capability, particularly where the extensions were neither supplied nor declared. Non-disclosure of the machine's actual paving capability and the need for external additions constitutes misdeclaration of material particulars, supporting extended-period duty recovery. Personal penalty requires proof of a director's specific act or omission causing the misdeclaration; without individual culpability, such penalty is unsustainable. en-us Fri, 25 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 08:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799914 Customs exemption for electronic paver finishers depends on the goods' capability and characteristics in their imported condition. A machine capable of paving only up to the prescribed width through optional external bolt-on extensions does not satisfy an exemption condition requiring that capability, particularly where the extensions were neither supplied nor declared. Non-disclosure of the machine's actual paving capability and the need for external additions constitutes misdeclaration of material particulars, supporting extended-period duty recovery. Personal penalty requires proof of a director's specific act or omission causing the misdeclaration; without individual culpability, such penalty is unsustainable. Case-Laws Customs Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799914