https://www.taxtmi.com/caselaws?id=236786 Imported naphtha cleared at nil duty for power generation was not liable to confiscation or penalty merely because the importer later failed to consume the entire quantity after switching to natural gas; the breach was only of the end-use condition, with no clandestine removal, misstatement, or suppression shown, so confiscation, redemption fine, and penalty were set aside. Interest, however, remained payable on the duty attributable to the unutilised and undisclosed quantity of naphtha, including 8,050 MT covered by an earlier unchallenged order, and was upheld from the first day of the succeeding month. en-us Thu, 09 May 2013 00:00:00 +0530 Fri, 19 Jun 2015 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236786 Imported naphtha cleared at nil duty for power generation was not liable to confiscation or penalty merely because the importer later failed to consume the entire quantity after switching to natural gas; the breach was only of the end-use condition, with no clandestine removal, misstatement, or suppression shown, so confiscation, redemption fine, and penalty were set aside. Interest, however, remained payable on the duty attributable to the unutilised and undisclosed quantity of naphtha, including 8,050 MT covered by an earlier unchallenged order, and was upheld from the first day of the succeeding month. Case-Laws Customs Thu, 09 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236786