https://www.taxtmi.com/caselaws?id=74351 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. en-us Mon, 19 Jan 1987 00:00:00 +0530 Wed, 08 Jun 2011 13:09:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74351 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. Case-Laws Customs Mon, 19 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74351