https://www.taxtmi.com/caselaws?id=357801 Customs duty demand arising from denial of exemption on imported components was found premature where the exemption had been claimed at import on the strength of DRDO-linked documents and the goods were stated to have been used for the intended purpose. The later cancellation of the purchase order stemmed from a live dispute over specifications that had already been referred to arbitration by the Ministry of Defence. Because the validity and effect of the purchase order remained unresolved in that process, the exemption issue could not be finally decided against the importer at that stage. The duty confirmation was set aside and the matter remanded for fresh decision after the arbitration outcome. en-us Wed, 14 Mar 2018 00:00:00 +0530 Fri, 30 Mar 2018 08:19:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357801 Customs duty demand arising from denial of exemption on imported components was found premature where the exemption had been claimed at import on the strength of DRDO-linked documents and the goods were stated to have been used for the intended purpose. The later cancellation of the purchase order stemmed from a live dispute over specifications that had already been referred to arbitration by the Ministry of Defence. Because the validity and effect of the purchase order remained unresolved in that process, the exemption issue could not be finally decided against the importer at that stage. The duty confirmation was set aside and the matter remanded for fresh decision after the arbitration outcome. Case-Laws Customs Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357801