https://www.taxtmi.com/caselaws?id=243811 Notification No. 39/96-Cus allowed exemption where the importer produced a certificate from the designated authority for the intended exempted use. Departmental clarification recognized the Inspector General, Headquarters, Special Frontier Force, as competent to issue the certificate for imports used in bomb detection or bomb disposal. Battery packs treated as parts or accessories for that purpose were found to satisfy the notification conditions, so the customs exemption was admissible. As a result, the duty demand, confiscation and penalties were held unsustainable, and the orders confirming them were set aside with consequential relief. en-us Tue, 07 May 2013 00:00:00 +0530 Wed, 20 May 2015 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243811 Notification No. 39/96-Cus allowed exemption where the importer produced a certificate from the designated authority for the intended exempted use. Departmental clarification recognized the Inspector General, Headquarters, Special Frontier Force, as competent to issue the certificate for imports used in bomb detection or bomb disposal. Battery packs treated as parts or accessories for that purpose were found to satisfy the notification conditions, so the customs exemption was admissible. As a result, the duty demand, confiscation and penalties were held unsustainable, and the orders confirming them were set aside with consequential relief. Case-Laws Customs Tue, 07 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243811