https://www.taxtmi.com/caselaws?id=100643 The Tribunal ruled in favor of the appellant, holding that duty liability on the US $3,000 paid under a technical collaboration agreement was not sustainable as no imports were made due to the agreement's expiration. The Tribunal emphasized the lack of provisions in the customs act to levy duty on amounts remitted to foreign collaborators without actual imports. Consequently, the lower authorities' decisions were set aside, and the appellant was granted relief, highlighting the necessity of actual imports in determining duty liability under such agreements. en-us Wed, 12 Sep 2001 00:00:00 +0530 Fri, 03 Feb 2012 17:08:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100643 The Tribunal ruled in favor of the appellant, holding that duty liability on the US $3,000 paid under a technical collaboration agreement was not sustainable as no imports were made due to the agreement's expiration. The Tribunal emphasized the lack of provisions in the customs act to levy duty on amounts remitted to foreign collaborators without actual imports. Consequently, the lower authorities' decisions were set aside, and the appellant was granted relief, highlighting the necessity of actual imports in determining duty liability under such agreements. Case-Laws Customs Wed, 12 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100643