https://www.taxtmi.com/caselaws?id=802506 Special additional duty end-use exemption requires imported components to be used in manufacture at the registered factory; components supplied for free warranty replacement do not qualify unless that condition is met. Rule 8 of the 1996 Rules permits recovery for breach within a reasonable time, independently of the limitation periods under Section 28 of the Customs Act. Interest runs from importation until payment, with the Customs Act determining the rate. Free-warranty goods qualify as Cenvat inputs, and eligible duty may be credited using a qualifying challan; the exclusion for duty recovered through specified conduct requires proof of intent to evade. The specified customs penalty requires deliberate conduct, and its substantive provision did not extend to special additional duty during the period in question. Cenvat penalties require wrongful credit and are not automatic. en-us Thu, 05 Nov 2026 00:00:00 +0530 Sat, 07 Nov 2026 08:22:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802506 Special additional duty end-use exemption requires imported components to be used in manufacture at the registered factory; components supplied for free warranty replacement do not qualify unless that condition is met. Rule 8 of the 1996 Rules permits recovery for breach within a reasonable time, independently of the limitation periods under Section 28 of the Customs Act. Interest runs from importation until payment, with the Customs Act determining the rate. Free-warranty goods qualify as Cenvat inputs, and eligible duty may be credited using a qualifying challan; the exclusion for duty recovered through specified conduct requires proof of intent to evade. The specified customs penalty requires deliberate conduct, and its substantive provision did not extend to special additional duty during the period in question. Cenvat penalties require wrongful credit and are not automatic. Case-Laws Central Excise Thu, 05 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802506