https://www.taxtmi.com/caselaws?id=785042 Dispute concerns entitlement to concessional customs exemption for fire extinguishers as "parts of aircraft". The analysis applies definitions of "part" and "component" and treats official declarations and certificates as relevant documentary evidence to determine integrality to aircraft, affecting eligibility under the cited notification. The adjudication that irregularly availed the exemption and recovered duty is set aside because the declarations must be considered; the matter is remitted for fresh decision by the Adjudicating Authority to reassess classification, admissibility of evidence, and attendant liability including limitation, interest and penalty aspects. en-us Fri, 09 Jan 2026 00:00:00 +0530 Thu, 23 Apr 2026 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785042 Dispute concerns entitlement to concessional customs exemption for fire extinguishers as "parts of aircraft". The analysis applies definitions of "part" and "component" and treats official declarations and certificates as relevant documentary evidence to determine integrality to aircraft, affecting eligibility under the cited notification. The adjudication that irregularly availed the exemption and recovered duty is set aside because the declarations must be considered; the matter is remitted for fresh decision by the Adjudicating Authority to reassess classification, admissibility of evidence, and attendant liability including limitation, interest and penalty aspects. Case-Laws Customs Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785042