https://www.taxtmi.com/caselaws?id=285887 Entitlement to duty-free import under Notification No. 52/2003-Cus. for an STPI unit engaged in software development for export was found not to have been properly examined by the lower authorities. In light of the cited Tribunal decisions and the need to re-examine the factual and legal position, the matter was considered fit for remand so the exemption claim could be reconsidered after hearing the appellant. The impugned order was set aside and the case sent back to the original authority for fresh decision. en-us Tue, 06 Feb 2018 00:00:00 +0530 Sat, 01 Feb 2020 07:13:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285887 Entitlement to duty-free import under Notification No. 52/2003-Cus. for an STPI unit engaged in software development for export was found not to have been properly examined by the lower authorities. In light of the cited Tribunal decisions and the need to re-examine the factual and legal position, the matter was considered fit for remand so the exemption claim could be reconsidered after hearing the appellant. The impugned order was set aside and the case sent back to the original authority for fresh decision. Case-Laws Customs Tue, 06 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285887