https://www.taxtmi.com/caselaws?id=789637 Customs duty, interest and penalty could not be sustained where the imported goods were admittedly eligible for concessional treatment and were used for the intended purpose under the IGCR Rules. The dispute was only whether the quantity imported exceeded the quantity declared in the prior intimation, but the record did not show that the jurisdictional officer forwarded a wrong declaration or that the port officer cleared goods beyond what was declared. In the absence of material identifying any customs irregularity attributable to the importer, the demand could not be fastened on it, and the appeal was allowed. en-us Fri, 10 Apr 2026 00:00:00 +0530 Fri, 10 Apr 2026 14:21:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789637 Customs duty, interest and penalty could not be sustained where the imported goods were admittedly eligible for concessional treatment and were used for the intended purpose under the IGCR Rules. The dispute was only whether the quantity imported exceeded the quantity declared in the prior intimation, but the record did not show that the jurisdictional officer forwarded a wrong declaration or that the port officer cleared goods beyond what was declared. In the absence of material identifying any customs irregularity attributable to the importer, the demand could not be fastened on it, and the appeal was allowed. Case-Laws Customs Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789637