https://www.taxtmi.com/caselaws?id=215760 Project-import eligibility for substantial expansion depends on comparing the project as a whole with the original approved installed capacity, not on isolating later phases of import. Where the sponsoring authority certifies that the expansion exceeds the 25% threshold, the Project Import Regulations, 1986 and concessional duty under Chapter Heading 98.01 are treated as satisfied. Once that benefit is available, confiscation-based consequences under Section 111(o) and penalty under Section 112(a) cannot be sustained on the same footing. The duty demand on the 170 computers was however maintained, while confiscation, redemption fine and penalty were removed. en-us Mon, 02 Jul 2012 00:00:00 +0530 Wed, 08 May 2013 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215760 Project-import eligibility for substantial expansion depends on comparing the project as a whole with the original approved installed capacity, not on isolating later phases of import. Where the sponsoring authority certifies that the expansion exceeds the 25% threshold, the Project Import Regulations, 1986 and concessional duty under Chapter Heading 98.01 are treated as satisfied. Once that benefit is available, confiscation-based consequences under Section 111(o) and penalty under Section 112(a) cannot be sustained on the same footing. The duty demand on the 170 computers was however maintained, while confiscation, redemption fine and penalty were removed. Case-Laws Customs Mon, 02 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215760