https://www.taxtmi.com/caselaws?id=799580 Final DGFT interpretation under the Foreign Trade Policy treating two incorporated entities as Group Companies binds Customs authorities, permitting intercompany use of duty-credit scrips and port-handling earnings for export-obligation fulfilment. Helicopter parts imported under SFIS/SHIS qualify as capital goods where helicopters support personnel transport and project monitoring for infrastructure operations; a civil-aviation classification as private use does not establish personal use or breach of the Actual User Condition. The associated exemption therefore applies, invalidating the duty demand, confiscation, redemption fine and penalties. Extended limitation cannot apply absent deliberate non-disclosure, wilful misstatement or suppression with intent to evade duty; prior disclosures and permissions independently defeated that basis. en-us Tue, 22 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799580 Final DGFT interpretation under the Foreign Trade Policy treating two incorporated entities as Group Companies binds Customs authorities, permitting intercompany use of duty-credit scrips and port-handling earnings for export-obligation fulfilment. Helicopter parts imported under SFIS/SHIS qualify as capital goods where helicopters support personnel transport and project monitoring for infrastructure operations; a civil-aviation classification as private use does not establish personal use or breach of the Actual User Condition. The associated exemption therefore applies, invalidating the duty demand, confiscation, redemption fine and penalties. Extended limitation cannot apply absent deliberate non-disclosure, wilful misstatement or suppression with intent to evade duty; prior disclosures and permissions independently defeated that basis. Case-Laws Customs Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799580