https://www.taxtmi.com/article/detailed?id=14777 Customs authorities cannot refuse duty exemption under the Advance Authorization Scheme solely due to immaterial variances in product description when the DGFT has not objected; such variances that do not change the nature or end use of inputs must yield to the scheme's purpose. Customs may not independently reclassify imports to deny benefits, and penal provisions require proof of deliberate misdeclaration, concealment, or fraudulent intent before being invoked. en-us Wed, 09 Jul 2025 08:52:20 +0530 Wed, 09 Jul 2025 08:52:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14777 Customs authorities cannot refuse duty exemption under the Advance Authorization Scheme solely due to immaterial variances in product description when the DGFT has not objected; such variances that do not change the nature or end use of inputs must yield to the scheme's purpose. Customs may not independently reclassify imports to deny benefits, and penal provisions require proof of deliberate misdeclaration, concealment, or fraudulent intent before being invoked. Articles Customs - Import - Export - SEZ Wed, 09 Jul 2025 08:52:20 +0530 https://www.taxtmi.com/article/detailed?id=14777