https://www.taxtmi.com/caselaws?id=775717 An end-use based exemption for imported waste paper was held to be satisfied by intended use, not actual use, where the goods were covered by the required undertaking but were destroyed in a fire before deployment. Duty could not be demanded merely because actual use became impossible, particularly when no diversion of the goods was proved and the department failed to establish any double benefit from insurance receipts. The reasoning also noted that a remission framework for goods lost or destroyed by unavoidable accident would be undermined if duty were still insisted upon in such circumstances. The duty demand was therefore unsustainable, and the assessee was entitled to consequential relief. en-us Tue, 29 Jul 2025 00:00:00 +0530 Wed, 30 Jul 2025 08:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775717 An end-use based exemption for imported waste paper was held to be satisfied by intended use, not actual use, where the goods were covered by the required undertaking but were destroyed in a fire before deployment. Duty could not be demanded merely because actual use became impossible, particularly when no diversion of the goods was proved and the department failed to establish any double benefit from insurance receipts. The reasoning also noted that a remission framework for goods lost or destroyed by unavoidable accident would be undermined if duty were still insisted upon in such circumstances. The duty demand was therefore unsustainable, and the assessee was entitled to consequential relief. Case-Laws Customs Tue, 29 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775717