https://www.taxtmi.com/caselaws?id=54453 A temporary sales tax exemption or concession does not mean the imported goods cease to be chargeable to tax; the condition in Notification No. 34/98-Cus. was therefore treated as satisfied, and denial of that benefit was not justified. The demand also failed because the show cause notice alleged only breach of that notification, while the adjudicating authority relied additionally on Notifications No. 57/98-Cus. and No. 22/99-CX, which were outside the notice. On that basis, the duty demand and penalty were set aside and consequential relief followed. en-us Tue, 22 Feb 2005 00:00:00 +0530 Wed, 20 Oct 2010 10:59:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54453 A temporary sales tax exemption or concession does not mean the imported goods cease to be chargeable to tax; the condition in Notification No. 34/98-Cus. was therefore treated as satisfied, and denial of that benefit was not justified. The demand also failed because the show cause notice alleged only breach of that notification, while the adjudicating authority relied additionally on Notifications No. 57/98-Cus. and No. 22/99-CX, which were outside the notice. On that basis, the duty demand and penalty were set aside and consequential relief followed. Case-Laws Customs Tue, 22 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54453