Tribunal Rules Non-Utilization of Imported Equipment Doesn't Void Benefits; Seizure and Duty Recovery Overturned.

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....Import of Construction equipment - Violation of post-importation conditions of deployment - Benefit of N/N. 21/2002-Cus - recovery of duty - Despite non-utilization of the goods for the intended project due to contract termination and civil disturbances, the Tribunal ruled that non-utilization does not automatically invalidate eligibility. The premature seizure of goods during dispute resolution was deemed unjustified, leading the Tribunal to set aside the recovery of duty and confiscation, restoring the goods to the appellant for compliance with post-importation conditions.....