https://www.taxtmi.com/caselaws?id=353393 Goods imported by an STP unit against a valid STPI certificate were treated as eligible for duty-free clearance under Notification No. 52/2003-Customs because the competent STPI authority had approved the goods for use in the unit and Customs had already allowed clearance on that basis. The Tribunal followed the view that Customs could not later dispute the scope of that approval or raise a duty demand on the importer; any objection had to be addressed to the approving authority. The duty demand was therefore held unsustainable. en-us Fri, 08 Dec 2017 00:00:00 +0530 Thu, 15 Feb 2018 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353393 Goods imported by an STP unit against a valid STPI certificate were treated as eligible for duty-free clearance under Notification No. 52/2003-Customs because the competent STPI authority had approved the goods for use in the unit and Customs had already allowed clearance on that basis. The Tribunal followed the view that Customs could not later dispute the scope of that approval or raise a duty demand on the importer; any objection had to be addressed to the approving authority. The duty demand was therefore held unsustainable. Case-Laws Customs Fri, 08 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353393