https://www.taxtmi.com/caselaws?id=378468 Goods imported in SKD condition were examined and assembled in the importer's presence, and the importer admitted that they became complete functional calculators. On those facts, the authorities treated the import pattern as an attempt to avoid anti-dumping duty applicable to finished calculators. The request for selective clearance and re-export was rejected because it arose only after departmental detection of the import structure, and the refusal was upheld. The operative principle is that re-export may be denied where parts are deliberately imported in SKD condition and, on assembly, constitute complete goods imported to evade anti-dumping duty. en-us Wed, 23 Jan 2019 00:00:00 +0530 Sat, 22 Feb 2020 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378468 Goods imported in SKD condition were examined and assembled in the importer's presence, and the importer admitted that they became complete functional calculators. On those facts, the authorities treated the import pattern as an attempt to avoid anti-dumping duty applicable to finished calculators. The request for selective clearance and re-export was rejected because it arose only after departmental detection of the import structure, and the refusal was upheld. The operative principle is that re-export may be denied where parts are deliberately imported in SKD condition and, on assembly, constitute complete goods imported to evade anti-dumping duty. Case-Laws Customs Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378468