https://www.taxtmi.com/caselaws?id=208063 The applicant imported a Piling Rig claiming duty exemption under a specific notification for National Highway construction. However, the Rig was diverted for other projects, leading to a Show Cause Notice for customs duty and interest. The applicant admitted liability, citing unforeseen circumstances, and paid the duty and interest. Despite the diversion, the Bench granted immunity from fine, penalty, and prosecution due to the applicant's cooperation and lack of intent to evade duty. The settlement terms were contingent on the absence of fraud or misrepresentation. en-us Wed, 29 Sep 2010 00:00:00 +0530 Mon, 02 Jan 2012 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208063 The applicant imported a Piling Rig claiming duty exemption under a specific notification for National Highway construction. However, the Rig was diverted for other projects, leading to a Show Cause Notice for customs duty and interest. The applicant admitted liability, citing unforeseen circumstances, and paid the duty and interest. Despite the diversion, the Bench granted immunity from fine, penalty, and prosecution due to the applicant's cooperation and lack of intent to evade duty. The settlement terms were contingent on the absence of fraud or misrepresentation. Case-Laws Customs Wed, 29 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208063