https://www.taxtmi.com/caselaws?id=368142 The Tribunal ruled in favor of the appellant, a 100% EOU under the STP Scheme, in a customs duty dispute. The appellant imported goods duty-free under Notification No.52/2003-Cus, described as modular workstations and accessories. The Customs Department later demanded duty and interest, which the Tribunal rejected. It found the appellant had met all conditions for duty-free import, including necessary approvals. The Tribunal interpreted "modular furniture" broadly to include the imported goods, emphasizing that once authorized, Customs could not question the benefit. The demand for duty and interest was deemed invalid, and the extended period of limitation could not be invoked. The appeal was allowed in favor of the appellant. en-us Fri, 10 Aug 2018 00:00:00 +0530 Wed, 03 Oct 2018 08:21:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368142 The Tribunal ruled in favor of the appellant, a 100% EOU under the STP Scheme, in a customs duty dispute. The appellant imported goods duty-free under Notification No.52/2003-Cus, described as modular workstations and accessories. The Customs Department later demanded duty and interest, which the Tribunal rejected. It found the appellant had met all conditions for duty-free import, including necessary approvals. The Tribunal interpreted "modular furniture" broadly to include the imported goods, emphasizing that once authorized, Customs could not question the benefit. The demand for duty and interest was deemed invalid, and the extended period of limitation could not be invoked. The appeal was allowed in favor of the appellant. Case-Laws Customs Fri, 10 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368142