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Imported goods declared as “Sonalleve MR HIFU KIT'' - MRI System accessories - The tribunal concludes that the imported goods, the Sonalleve MR HIFU KIT, are indeed accessories to MRI machines based on their specific functionality and interdependence with MRI technology. As a result, they are eligible for the customs duty exemptions claimed by the appellant. The tribunal also highlights the importance of adhering to the scope of the Show Cause Notice in adjudicating matters and emphasizes the principle of natural justice in administrative proceedings.
Imported goods declared as “Sonalleve MR HIFU KIT'' - MRI System accessories - The tribunal concludes that the imported goods, the Sonalleve MR HIFU KIT, are indeed accessories to MRI machines based on their specific functionality and interdependence with MRI technology. As a result, they are eligible for the customs duty exemptions claimed by the appellant. The tribunal also highlights the importance of adhering to the scope of the Show Cause Notice in adjudicating matters and emphasizes the principle of natural justice in administrative proceedings.
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