https://www.taxtmi.com/caselaws?id=789692 Exemption under Notification No. 50/2017-Customs for specified power-project goods is stated to depend on satisfaction of the substantive end-use condition, not rigid compliance with every procedural step under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. Where the imported goods are shown by Chartered Engineer and end-use certificates to have been put to the intended use, procedural lapse is treated as a safeguard against misuse and not a condition going to eligibility. On that basis, denial of exemption is unwarranted, and the related duty demand, confiscation, redemption fine and penalty do not survive. en-us Fri, 10 Apr 2026 00:00:00 +0530 Mon, 13 Apr 2026 07:52:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789692 Exemption under Notification No. 50/2017-Customs for specified power-project goods is stated to depend on satisfaction of the substantive end-use condition, not rigid compliance with every procedural step under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. Where the imported goods are shown by Chartered Engineer and end-use certificates to have been put to the intended use, procedural lapse is treated as a safeguard against misuse and not a condition going to eligibility. On that basis, denial of exemption is unwarranted, and the related duty demand, confiscation, redemption fine and penalty do not survive. Case-Laws Customs Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789692