https://www.taxtmi.com/caselaws?id=798726 Target Plus Scheme exemption permits duty-credit imports with a demonstrable broad nexus to the product group stated in the certificate; it does not require an item-by-item link between imported goods and the precise exported goods. The nexus must be established separately for each export product group, so entitlement cannot extend to unrelated groups. Extended limitation and consequential penalties require fraud, collusion, wilful misstatement, suppression, or intent to evade duty. Ambiguous policy language, reliance on a bona fide interpretation, valid unrevoked certificates, and Customs-held export records do not, without more, establish such culpable conduct; duty recovery on the extended period is therefore unsustainable. en-us Tue, 11 Aug 2026 00:00:00 +0530 Fri, 11 Sep 2026 08:13:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798726 Target Plus Scheme exemption permits duty-credit imports with a demonstrable broad nexus to the product group stated in the certificate; it does not require an item-by-item link between imported goods and the precise exported goods. The nexus must be established separately for each export product group, so entitlement cannot extend to unrelated groups. Extended limitation and consequential penalties require fraud, collusion, wilful misstatement, suppression, or intent to evade duty. Ambiguous policy language, reliance on a bona fide interpretation, valid unrevoked certificates, and Customs-held export records do not, without more, establish such culpable conduct; duty recovery on the extended period is therefore unsustainable. Case-Laws Customs Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798726