https://www.taxtmi.com/caselaws?id=241842 The High Court found that the import of raw silk from China did not align with the intended purpose of the exemption notification and was a misuse to evade customs duty. The Court restored the First Appellate Authority's decision, setting aside the Tribunal's ruling, as the import was deemed illegitimate under Border Trade provisions due to the misuse of the exemption. en-us Wed, 18 Dec 2013 00:00:00 +0530 Tue, 02 Sep 2014 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241842 The High Court found that the import of raw silk from China did not align with the intended purpose of the exemption notification and was a misuse to evade customs duty. The Court restored the First Appellate Authority's decision, setting aside the Tribunal's ruling, as the import was deemed illegitimate under Border Trade provisions due to the misuse of the exemption. Case-Laws Customs Wed, 18 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241842