https://www.taxtmi.com/caselaws?id=105564 The assessee was entitled to retain the benefit of duty-free import under Notification No. 339/85-Cus. because the evidence showed compliance with the export obligation. The Tribunal held that the remand direction required a substantive examination of the contracts and related records to see whether consultancy earnings and software-related services could be correlated with the unit at NEPZ. Contracts, project profiles, an affidavit, a chartered accountant's certificate and bank remittance records together established that the imported systems and software were used in performing the contracts, and that the earnings were sufficiently attributable to the NEPZ unit. The Commissioner's rejection on technical objections was therefore not justified. en-us Wed, 12 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 12:23:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105564 The assessee was entitled to retain the benefit of duty-free import under Notification No. 339/85-Cus. because the evidence showed compliance with the export obligation. The Tribunal held that the remand direction required a substantive examination of the contracts and related records to see whether consultancy earnings and software-related services could be correlated with the unit at NEPZ. Contracts, project profiles, an affidavit, a chartered accountant's certificate and bank remittance records together established that the imported systems and software were used in performing the contracts, and that the earnings were sufficiently attributable to the NEPZ unit. The Commissioner's rejection on technical objections was therefore not justified. Case-Laws Customs Wed, 12 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105564