https://www.taxtmi.com/caselaws?id=792480 Imported parts were examined for eligibility under Serial No. 530A of Notification No. 50/2017-Customs, with the dispute centred on whether supporting records sufficiently linked the parts to finished goods covered by the exemption. An omission of the finished goods number from one annexure and one certificate was treated as an inadvertent lapse because the reply to the audit objection, forming part of the show cause response, mentioned the number and the related certificate was available on the appeal record. On that basis, the exemption was allowed and the differential duty and penalty under the Customs Act were set aside. en-us Mon, 18 May 2026 00:00:00 +0530 Fri, 29 May 2026 08:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792480 Imported parts were examined for eligibility under Serial No. 530A of Notification No. 50/2017-Customs, with the dispute centred on whether supporting records sufficiently linked the parts to finished goods covered by the exemption. An omission of the finished goods number from one annexure and one certificate was treated as an inadvertent lapse because the reply to the audit objection, forming part of the show cause response, mentioned the number and the related certificate was available on the appeal record. On that basis, the exemption was allowed and the differential duty and penalty under the Customs Act were set aside. Case-Laws Customs Mon, 18 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792480