TaxTMI 
TaxTMI 
1997 (9) TMI 258
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....enefit of Notification No. 268/84-Cus., dated 30-10-1984. The appellants were engaged in the manufacture of fuel efficient cars and for that purpose were importing parts and components under Notification No. 268/84-Cus., dated 30-10-1984 as amended. The goods were warehoused and thereafter cleared from the warehouse. When they were received in the factory and were actually put to use, it was found that they were damaged and were not fit for use for the purpose for which they had been imported. In terms of the aforesaid notification the importer had furnished an undertaking that the components imported shall be used for the specified purpose and that differential duty will be paid, if there was failure to comply with the said condition in ad....
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....id components received and consumed in the place of manufacture for the aforesaid purpose shall be maintained in the manner specified by the Asstt. Collector of Customs; (c) he shall produce the extract of such account duly certified by the manufacture evidencing receipt of the said components in the promises of the place of manufacture within a period of 3 months or such extended period as the Asstt. Collector of Customs may allow; and (d) he shall pay, on demand, in the event of his failure to comply with (a), (b) or (c) above, an amount equal to the difference between the duty leviable on such quantity of the said imported goods but for the exemption contained herein and that already paid at the time of importation. 5. ....