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2018 (1) TMI 129 - AT - CustomsDuty-free import in terms of the N/N. 52/2003 - Fire fighting equipments - Smoke detectors - Micro perforated fiber sheets - Cafeteria tables - whether these goods would be covered for duty-free import in terms of the N/N. 52/2003? - Held that: - there is no dispute to the fact that the goods have been covered by valid certificate from the STPI and also the goods were still found in the bonded warehouse - reliance placed in the case of ACCENTURE SERVICES PVT. LTD. Versus COMMISSIONER OF CUSTOMS, BANGALORE [2007 (8) TMI 509 - CESTAT, BANGALORE], where it was held that once the approval has been taken from the STPI authorities, for import of certain goods, the benefit of duty free clearance has to be necessarily given by the Customs authorities - appeal allowed.
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