Customs Should Not Over-Scrutinize Imported Goods for Renovation Under LTAPSA, Avoid Denying Exemption Benefits on Technicalities.

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....Import of goods in replacement under Long Term Assured Parts Supply Agreement (LTAPSA) - once authorities are satisfied that the impugned goods are required for renovation, the customs department does not need to go deep into the matter and by hairsplitting and semantic niceties deny the benefit of the exemption notification. - SC....