Duty-free import exemption for mobile phones upheld where documents linked goods to software development use.

Imported mobile phones were treated as eligible for duty-free clearance under Notification No. 52/03-Cus. because the procurement records, STPI certificates and invoice particulars linked the goods to software development use. On that documentary basis, the imports were found to fall within the exemption framework, and customs duty was held not exigible.

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Issues: Whether the imported mobile phones were eligible for duty-free clearance under Notification No. 52/03-Cus. dated 31-3-2003 as goods required for software development.

Analysis: The imported goods were supported by procurement and STPI certificates, and the documentary record linked the import to invoice particulars showing that the phones were intended for software development. On that basis, the goods were treated as falling within the exemption framework of the notification.

Conclusion: The imports were held to be covered by the exemption notification and customs duty was not exigible.

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