https://www.taxtmi.com/caselaws?id=774658 Non-furnishing of the reconciliation statement and supporting papers required for finalisation of project import assessment was treated as a procedural lapse, not a substantive ground to deny concessional customs duty where eligibility for the project import benefit was otherwise established. The Tribunal held that the demand for differential duty, interest, and enforcement of the provisional duty bond and security deposit could not be sustained on that basis alone. It set aside the impugned demand and remanded the matter for finalisation of the provisional assessment after giving the importer one further opportunity to produce the remaining documents in accordance with natural justice. en-us Thu, 10 Jul 2025 00:00:00 +0530 Sat, 12 Jul 2025 08:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774658 Non-furnishing of the reconciliation statement and supporting papers required for finalisation of project import assessment was treated as a procedural lapse, not a substantive ground to deny concessional customs duty where eligibility for the project import benefit was otherwise established. The Tribunal held that the demand for differential duty, interest, and enforcement of the provisional duty bond and security deposit could not be sustained on that basis alone. It set aside the impugned demand and remanded the matter for finalisation of the provisional assessment after giving the importer one further opportunity to produce the remaining documents in accordance with natural justice. Case-Laws Customs Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774658