Duty concession requires statutory authority; budget speech alone cannot grant concessional import treatment.

Import duty concession at 25% for a forklift was unavailable because no notification granted the relief, and the levy had been made under the applicable tariff heading. The Tribunal held that parliamentary budget speech alone could not create fiscal relief, and sympathetic circumstances could not justify a concession absent statutory authority. The claim for concessional duty was therefore rejected, and the tariff-based duty assessment was upheld.

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Issues: Whether the importer was entitled to duty concession at 25% on the import of a forklift in the absence of any notification, on the basis of a parliamentary budget speech.

Analysis: The Tribunal noted that there was no notification granting the claimed concession and that the levy had been made under the applicable tariff heading. It held that, however sympathetic the circumstances, fiscal relief could not be extended unless provided by the statute.

Conclusion: The claim for concessional duty was rejected and the duty assessment under the tariff heading was upheld.

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