https://www.taxtmi.com/caselaws?id=363243 Clearance of computers under Notification No. 51/96-Customs was supported by an operative Essentiality Certificate issued by the affiliating university, and the exemption could not be denied merely because of a later audit-related clarification. The certificate remained unwithdrawn, the importer was affiliated to the university, and the record showed no fraud, collusion, or evidence sufficient to dislodge the certificate. On that basis, the attempt to demand differential customs duty and invoke the extended period was not sustainable, and the exemption continued to apply where the prescribed university conditions were otherwise satisfied. en-us Mon, 09 Jul 2018 00:00:00 +0530 Tue, 10 Jul 2018 07:31:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363243 Clearance of computers under Notification No. 51/96-Customs was supported by an operative Essentiality Certificate issued by the affiliating university, and the exemption could not be denied merely because of a later audit-related clarification. The certificate remained unwithdrawn, the importer was affiliated to the university, and the record showed no fraud, collusion, or evidence sufficient to dislodge the certificate. On that basis, the attempt to demand differential customs duty and invoke the extended period was not sustainable, and the exemption continued to apply where the prescribed university conditions were otherwise satisfied. Case-Laws Customs Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363243