https://www.taxtmi.com/article/detailed?id=16172 A demand for differential duty under the IGCR Rules cannot be sustained merely on the allegation that the importer brought in quantities exceeding the estimates stated in the initial declaration, where the customs authorities at the port of importation allowed clearance of the goods under the concessional regime. In the absence of any allegation or evidence of irregularity, error, or improper action by the concerned customs officers in the clearance process, no basis remained for sustaining the duty demand on alleged excess imports. The associated penalty was therefore not maintainable on the same footing. en-us Thu, 09 Apr 2026 08:09:53 +0530 Thu, 09 Apr 2026 08:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16172 A demand for differential duty under the IGCR Rules cannot be sustained merely on the allegation that the importer brought in quantities exceeding the estimates stated in the initial declaration, where the customs authorities at the port of importation allowed clearance of the goods under the concessional regime. In the absence of any allegation or evidence of irregularity, error, or improper action by the concerned customs officers in the clearance process, no basis remained for sustaining the duty demand on alleged excess imports. The associated penalty was therefore not maintainable on the same footing. Articles Customs - Import - Export - SEZ Thu, 09 Apr 2026 08:09:53 +0530 https://www.taxtmi.com/article/detailed?id=16172