Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
Duty exemption under transferable DFIA licences cannot be denied to an importer merely on alleged licence irregularities where proceedings against the exporter resulted in the demand being dropped and the licences remained uncancelled. The notes state that, absent proof that the importer fraudulently used irregular licences, the customs duty demand is unsustainable on merits. They further state that the extended limitation period for duty recovery cannot be invoked once the allegation of fraudulent use fails. The impugned confirmation of customs duty, interest and the extended-period demand was set aside, with consequential benefits under law.
Duty exemption under transferable DFIA licences cannot be denied to an importer merely on alleged licence irregularities where proceedings against the exporter resulted in the demand being dropped and the licences remained uncancelled. The notes state that, absent proof that the importer fraudulently used irregular licences, the customs duty demand is unsustainable on merits. They further state that the extended limitation period for duty recovery cannot be invoked once the allegation of fraudulent use fails. The impugned confirmation of customs duty, interest and the extended-period demand was set aside, with consequential benefits under law.
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