https://www.taxtmi.com/caselaws?id=384502 Customs duty and interest could not be demanded merely because a re-warehousing certificate was not produced where the imported goods were not the contracted goods, were found unfit for use, and were abandoned after the importer promptly informed the department and followed the applicable discrepancy procedure. The goods were later seized in police proceedings and auctioned by order of the jurisdictional Magistrate, making re-warehousing impossible. In these circumstances, with the goods no longer available for warehousing and the importer having acted in line with departmental directions, the demand was held unsustainable and was set aside. en-us Wed, 14 Aug 2019 00:00:00 +0530 Thu, 27 Feb 2020 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384502 Customs duty and interest could not be demanded merely because a re-warehousing certificate was not produced where the imported goods were not the contracted goods, were found unfit for use, and were abandoned after the importer promptly informed the department and followed the applicable discrepancy procedure. The goods were later seized in police proceedings and auctioned by order of the jurisdictional Magistrate, making re-warehousing impossible. In these circumstances, with the goods no longer available for warehousing and the importer having acted in line with departmental directions, the demand was held unsustainable and was set aside. Case-Laws Customs Wed, 14 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384502