part of the disputed period. Thus, the
interpretation leading to expect performance of impossible has to
be discarded.
The lower authorities have not rejected
obligation is construed as
not applying to a case where performance is impossible; and
(viii) Levy of penalty under section 11AC
USSR. Thus, there was genuine reason due to super
vening impossibility in performance of its contract, as required under
the Bond, submitted to the Customs ... provisions of the Contract Act , the performance of the contract
cannot be insisted upon due to super vening impossibility.
Admittedly, there is no allegation
appellant's contention that
conditions are deemed fulfilled owing to impossibility of
performance, it is submitted that the case laws relied upon
appellate for re- export of the containers is without justification; that
impossibility of performance of an obligation cannot be held to the detriment
stipulated, but considered by the Commissioner in the
impugned order, is impossible for performance. The Project Authority
Certificate NPCL/HO/PAC/001-A dated
cogit ad impossibilia law cannot compel a person to do impossible..Unforeseen circumstances beyond the control of the assessee resulting is non payment of duty ... impossible and that the contract is discharged where its performance becomes impossible. CESTAT Bengalore in the case of Lanco Kondapalli Power
services as destination-based, performance-based or beneficiary-based. Without a categorisation of the service, it is well nigh impossible to invoke Rule
their trading purpose only.
The law does not require performance of any impossible to be complied.
Thus, when smuggling of seized gold is not established
duties were paid after
01.07.2017. Law does not compel performance of an
impossibility. We observe that, under similar
circumstances, Refund of CVD and SAD paid
