https://www.taxtmi.com/caselaws?id=788406 Imported goods were held entitled to Basic Customs Duty exemption under the relevant customs notification because the exemption applied by chapter heading, the goods were examined on import, and out-of-charge was granted on the basis of the documents produced. The demand for Basic Customs Duty and Social Welfare Surcharge was therefore unsustainable. On the Integrated Goods and Services Tax issue, the text states that any higher tax paid would have been available as input tax credit, making the situation revenue neutral; the differential IGST demand was accordingly not sustainable. The impugned order was set aside in full, with consequential relief. en-us Wed, 18 Mar 2026 00:00:00 +0530 Sat, 21 Mar 2026 08:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788406 Imported goods were held entitled to Basic Customs Duty exemption under the relevant customs notification because the exemption applied by chapter heading, the goods were examined on import, and out-of-charge was granted on the basis of the documents produced. The demand for Basic Customs Duty and Social Welfare Surcharge was therefore unsustainable. On the Integrated Goods and Services Tax issue, the text states that any higher tax paid would have been available as input tax credit, making the situation revenue neutral; the differential IGST demand was accordingly not sustainable. The impugned order was set aside in full, with consequential relief. Case-Laws Customs Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788406