advantage of the Customs Notification No. 64/88 dated 1-3-88 which granted the benefit of the Customs Duty exemption in respect of those ... grant of exemption, unless the petitioners establish that they fulfilled such conditions, they are not entitled for the exemption of Customs Duty. Hence
Customs Tariff Act
and are subject to 5% basic customs duty and additional duty
of customs leviable under section 3 of the Customs Tariff ... customs duty and is no different from levy of
customs or additional duties of customs payable under section
3 of the Customs Tariff
breach of the condition in the Exemption Notification upon which the appellants obtained exemption from payment of Customs duty and, therefore, the terms of Section ... assessment, exemption, payment, confiscation, penalty etc.
It is seen from the wordings of the exemption notification that the exemption as provided therein was conditional. There
2015-Customs (MEIS) and Notification No.25/2015-Customs (SEIS),
both dated 08.04.2015, issued under Section 25 of the Customs Act, 1962,
Customs Duty ... grant exemption from the whole of the Customs duty and additional duties of
customs leviable under the Customs Tariff Act , subject to condition attached
thereto
Notification 24/2015-Customs and
Notification 25/2015-Customs dated 08.04.2015 states that the
exemption mentioned in clause (1) are subject to the conditions laid ... exemption. The choice of
the words "but for this exemption" essentially denotes that where
without the operation of the exemption notification, Customs Duty
Writ of Mandamus, directing the
2nd respondent to issue the Customs Duty Exemption Certificate in respect
of the pending applications viz.
i)Application bearing ... Writ of Mandamus, directing the 2nd
Respondent to re-issue the Customs Duty Exemption certificates granted to
the Petitioner under communications Z.37034
section 25 of the
Customs Act is administered exclusively by the Customs
department working under Ministry of Finance. Whereas,
the exemption on goods imported ... dispute the customs duty confirmed by the Principal
Commissioner in his Order under Section 28 of the
Customs Act and since Customs duty is held
notification No.21/2002-Customs
as amended by notification No. 20/2007-customs refers). However,
exemption is available under notification No. 39/96-Customs ... 346B of Notification
21/2002-Customs as amended by Notification No. 20/2007-Customs dated
01.03.2007, exemption from basic customs duty was provided to import
dispute, learned Commissioner of
Customs has held that the impugned goods are not eligible for customs
duty exemption and therefore denied the duty exemption under ... appellants were duly assessed by the
jurisdictional customs authorities in extending the customs duty exemption
to such goods and upon clearance of the imported goods
policy or in the governing customs Notifications, then the customs authorities have powers under Section 111(o) of the Customs Act to investigate the matter ... given quantity and for a given value, the Customs cannot deny benefit of Customs duty exemption in respect of such quantity and value of import
