https://www.taxtmi.com/caselaws?id=446023 Project import benefit could not be denied, and consequential confiscation, redemption fine, penalty and duty demand could not be sustained, where the project site was relocated with competent State approval due to force majeure conditions and the importer had repeatedly sought regularisation and reconciliation of the import documents. The tribunal found that the adjudication proceeded on an unsustainable assumption of unapproved diversion of goods despite correspondence seeking amendment of the project import records and release of the security deposit. The impugned customs action was therefore set aside, with directions to complete reconciliation and release the security deposit if otherwise admissible. en-us Thu, 09 Nov 2023 00:00:00 +0530 Fri, 24 Nov 2023 07:41:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446023 Project import benefit could not be denied, and consequential confiscation, redemption fine, penalty and duty demand could not be sustained, where the project site was relocated with competent State approval due to force majeure conditions and the importer had repeatedly sought regularisation and reconciliation of the import documents. The tribunal found that the adjudication proceeded on an unsustainable assumption of unapproved diversion of goods despite correspondence seeking amendment of the project import records and release of the security deposit. The impugned customs action was therefore set aside, with directions to complete reconciliation and release the security deposit if otherwise admissible. Case-Laws Customs Thu, 09 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446023