Appellate Tribunal Corrects Typo, Rules in Favor of Appellant on iRET Import Duty Based on Actual Specifications.

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....Import of Internal Remote Electrical Tilt Switches (iRET) - benefit of Exemption notification - Whether the amperage of the iRETs imported by the appellant were of 5 Amps as declared in the Bills of Entry or were of less than 5 Amps as now asserted by the appellant relying on the aforesaid documents - The Appellate Tribunal found in favor of the appellant, accepting the evidence presented to establish that the imported iRETs were actually of less than 5 amperes. The Tribunal highlighted a typographical error in the documentation and emphasized that duties should be charged based on the actual specifications of the imported goods. Consequently, the impugned order was set aside.....