https://www.taxtmi.com/caselaws?id=254820 Imported mobile phones were treated as eligible for duty-free clearance under Notification No. 52/03-Cus. because the procurement records, STPI certificates and invoice particulars linked the goods to software development use. On that documentary basis, the imports were found to fall within the exemption framework, and customs duty was held not exigible. en-us Thu, 24 Apr 2014 00:00:00 +0530 Thu, 01 Jan 2015 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254820 Imported mobile phones were treated as eligible for duty-free clearance under Notification No. 52/03-Cus. because the procurement records, STPI certificates and invoice particulars linked the goods to software development use. On that documentary basis, the imports were found to fall within the exemption framework, and customs duty was held not exigible. Case-Laws Customs Thu, 24 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254820