https://www.taxtmi.com/caselaws?id=108832 Customs duty could not be demanded on alleged import of drawings, designs, flow charts and technical data because no tangible media or chattel was shown to have crossed the customs frontier. The materials relied on, including retracted statements, collaboration agreements, remittance documents and correspondence, showed only transfer of know-how and technology, not proof that dutiable goods were imported as physical articles. Mere payment of technology fees was insufficient to establish import of goods for customs purposes. As the alleged import itself was not proved, the related valuation exercise, confiscation, redemption fine, interest and penalty also failed. en-us Fri, 24 Jan 2003 00:00:00 +0530 Wed, 04 Apr 2012 11:10:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108832 Customs duty could not be demanded on alleged import of drawings, designs, flow charts and technical data because no tangible media or chattel was shown to have crossed the customs frontier. The materials relied on, including retracted statements, collaboration agreements, remittance documents and correspondence, showed only transfer of know-how and technology, not proof that dutiable goods were imported as physical articles. Mere payment of technology fees was insufficient to establish import of goods for customs purposes. As the alleged import itself was not proved, the related valuation exercise, confiscation, redemption fine, interest and penalty also failed. Case-Laws Customs Fri, 24 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108832