https://www.taxtmi.com/article/detailed?id=15590 Customs duty exemptions are granted through notifications and allied schemes for specified goods, end-uses, projects, or under preferential arrangements, and may be conditional or unconditional. Importers bear the burden of proving eligibility; ambiguities in coverage favor revenue, while courts permit remediation of minor procedural defects once substantive entitlement is established. Interpretive principles centre on legislative intent, substance over form, proportionality in penal measures, strict scrutiny of origin documentation, and adherence to natural justice; administrative issues include classification, end-use monitoring, documentation errors, and overlapping schemes. en-us Fri, 12 Dec 2025 08:56:17 +0530 Fri, 12 Dec 2025 08:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15590 Customs duty exemptions are granted through notifications and allied schemes for specified goods, end-uses, projects, or under preferential arrangements, and may be conditional or unconditional. Importers bear the burden of proving eligibility; ambiguities in coverage favor revenue, while courts permit remediation of minor procedural defects once substantive entitlement is established. Interpretive principles centre on legislative intent, substance over form, proportionality in penal measures, strict scrutiny of origin documentation, and adherence to natural justice; administrative issues include classification, end-use monitoring, documentation errors, and overlapping schemes. Articles Customs - Import - Export - SEZ Fri, 12 Dec 2025 08:56:17 +0530 https://www.taxtmi.com/article/detailed?id=15590