https://www.taxtmi.com/caselaws?id=234546 Goods imported under the ATA Carnet exemption regime remained exempt from customs duty only if they were re-exported within the stipulated period. The court record indicated that the Certificate of Disposition was authentic and was supported by later correspondence from the foreign guaranteeing association confirming re-exportation. Because the authorities rejected that material on an incorrect factual premise and ignored relevant evidence, the demand for customs duty, education cess, and interest was held unsustainable and the impugned orders were quashed. en-us Mon, 06 Aug 2012 00:00:00 +0530 Mon, 17 Jun 2013 16:51:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234546 Goods imported under the ATA Carnet exemption regime remained exempt from customs duty only if they were re-exported within the stipulated period. The court record indicated that the Certificate of Disposition was authentic and was supported by later correspondence from the foreign guaranteeing association confirming re-exportation. Because the authorities rejected that material on an incorrect factual premise and ignored relevant evidence, the demand for customs duty, education cess, and interest was held unsustainable and the impugned orders were quashed. Case-Laws Customs Mon, 06 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234546