https://www.taxtmi.com/caselaws?id=752427 A Delhi HC ruling on the customs warehousing scheme held that an instruction under section 151A could not direct authorities to review existing solar-power warehousing permissions or predetermine cancellation, because statutory discretion must remain with the proper officer. The court also read sections 61 and 65 with the MOOWR Regulations as a duty-deferment regime that covers solar power generation using imported capital goods in a bonded warehouse, with no express exclusion for such activity. Consequential licence cancellation and show cause notices founded on the impugned instruction were set aside. en-us Mon, 06 May 2024 00:00:00 +0530 Fri, 10 May 2024 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752427 A Delhi HC ruling on the customs warehousing scheme held that an instruction under section 151A could not direct authorities to review existing solar-power warehousing permissions or predetermine cancellation, because statutory discretion must remain with the proper officer. The court also read sections 61 and 65 with the MOOWR Regulations as a duty-deferment regime that covers solar power generation using imported capital goods in a bonded warehouse, with no express exclusion for such activity. Consequential licence cancellation and show cause notices founded on the impugned instruction were set aside. Case-Laws Customs Mon, 06 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752427