IGCR compliance and concessional duty benefit fail where excess import is not established and declared end use is proved.

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....Concessional duty under Notification No. 50/2017-Cus read with the IGCR Rules depends on compliance with the statutory import and end-use mechanism. The Tribunal held that concessional benefit is granted at import on the basis of the declaration transmitted by the jurisdictional officer, while end-use is separately monitored; where the goods were admittedly used for the declared purpose, denial of benefit on grounds of misuse was not justified. As the record did not show which officer allegedly permitted excess clearance, or that goods were cleared beyond the quantities processed through the statutory system, the alleged excess import was not established. The duty demand and consequential penalty were therefore set aside.....