Imported Goods Use at Different Location Allowed; Licensing Authority Can Regularize Exemption Benefits Despite Import Condition Breach.

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Full Text of the Document

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....The dispute is on the utilization of the imported goods at a premises other than that of the importer. Such utilization is not fatal to the benefit of the exemption notification as it may be appropriately regularized by the licensing authority. - A breach of condition of import is not at par with failure to fulfill export obligation....